<style type="text/css">
<!--
div.cell { border-left-style : solid;
border-left-width : 1px;
border-top-style : solid;
border-top-width : 1px;
border-color : #000000; }
// -->
</style>

<table>
<tr>
<td>
<div class="cell">
Boven en links
</div>
</td>
</tr>
</table>