Assertion:
Internet Explorer 3.0 requires the TFOOT to follow after the TBODY. Placing it before the TBODY like the specification says in IE 3.0 will not have the desired effect. In such cases the TFOOT will be rendered before the TBODY. Internet Explorer 4.0 allows the TFOOT to exist either before OR after TBODY sections.

Complex table, TABLE border=2, TFOOT placed before TBODY in markup:
filler text
TD Cell 1TH Cell 2TD Cell 3 Filler text Filler text
Tfoot TfootTfoot TfootTfoot Tfoot
Tbody TbodyTbody TbodyTbody Tbody
filler text

Complex table, TABLE border=2, TBODY placed before TFOOT in markup:
filler text
TD Cell 1TH Cell 2TD Cell 3 Filler text Filler text
Tbody TbodyTbody TbodyTbody Tbody
Tfoot TfootTfoot TfootTfoot Tfoot
filler text