Index: wp-admin/includes/class-wp-posts-list-table.php
===================================================================
--- wp-admin/includes/class-wp-posts-list-table.php	(revision 23303)
+++ wp-admin/includes/class-wp-posts-list-table.php	(working copy)
@@ -476,7 +476,7 @@
 		$alternate = 'alternate' == $alternate ? '' : 'alternate';
 		$classes = $alternate . ' iedit author-' . ( get_current_user_id() == $post->post_author ? 'self' : 'other' );
 	?>
-		<tr id="post-<?php echo $post->ID; ?>" class="<?php echo implode( ' ', get_post_class( $classes, $post->ID ) ); ?>" valign="top">
+		<tr id="post-<?php echo $post->ID; ?>" class="<?php echo implode( ' ', get_post_class( $classes, $post->ID ) ); ?>">
 	<?php
 
 		list( $columns, $hidden ) = $this->get_column_info();
Index: wp-admin/includes/class-wp-media-list-table.php
===================================================================
--- wp-admin/includes/class-wp-media-list-table.php	(revision 23303)
+++ wp-admin/includes/class-wp-media-list-table.php	(working copy)
@@ -192,7 +192,7 @@
 			$post_owner = ( get_current_user_id() == $post->post_author ) ? 'self' : 'other';
 			$att_title = _draft_or_post_title();
 ?>
-	<tr id='post-<?php echo $id; ?>' class='<?php echo trim( $alt . ' author-' . $post_owner . ' status-' . $post->post_status ); ?>' valign="top">
+	<tr id='post-<?php echo $id; ?>' class='<?php echo trim( $alt . ' author-' . $post_owner . ' status-' . $post->post_status ); ?>'>
 <?php
 
 list( $columns, $hidden ) = $this->get_column_info();
Index: wp-admin/includes/class-wp-links-list-table.php
===================================================================
--- wp-admin/includes/class-wp-links-list-table.php	(revision 23303)
+++ wp-admin/includes/class-wp-links-list-table.php	(working copy)
@@ -114,7 +114,7 @@
 
 			$edit_link = get_edit_bookmark_link( $link );
 ?>
-		<tr id="link-<?php echo $link->link_id; ?>" valign="middle" <?php echo $style; ?>>
+		<tr id="link-<?php echo $link->link_id; ?>" <?php echo $style; ?>>
 <?php
 
 			list( $columns, $hidden ) = $this->get_column_info();
Index: wp-admin/includes/template.php
===================================================================
--- wp-admin/includes/template.php	(revision 23303)
+++ wp-admin/includes/template.php	(working copy)
@@ -1111,7 +1111,7 @@
 		return;
 
 	foreach ( (array) $wp_settings_fields[$page][$section] as $field ) {
-		echo '<tr valign="top">';
+		echo '<tr>';
 		if ( !empty($field['args']['label_for']) )
 			echo '<th scope="row"><label for="' . esc_attr( $field['args']['label_for'] ) . '">' . $field['title'] . '</label></th>';
 		else
Index: wp-admin/includes/ms.php
===================================================================
--- wp-admin/includes/ms.php	(revision 23303)
+++ wp-admin/includes/ms.php	(working copy)
@@ -446,10 +446,10 @@
 
 	foreach ( $blogs as $blog ) {
 		$output .= "<tr>";
-		$output .= "<td valign='top'>";
+		$output .= "<td>";
 		$output .= "{$blog->blogname}";
 		$output .= "</td>";
-		$output .= "<td valign='top'>";
+		$output .= "<td>";
 		$output .= "<a href='" . esc_url( get_admin_url( $blog->userblog_id ) ) . "'>" . __( 'Visit Dashboard' ) . "</a> | <a href='" . esc_url( get_home_url( $blog->userblog_id ) ). "'>" . __( 'View Site' ) . "</a>" ;
 		$output .= "</td>";
 		$output .= "</tr>";
Index: wp-admin/includes/class-wp-ms-sites-list-table.php
===================================================================
--- wp-admin/includes/class-wp-ms-sites-list-table.php	(revision 23303)
+++ wp-admin/includes/class-wp-ms-sites-list-table.php	(working copy)
@@ -221,7 +221,7 @@
 					break;
 
 					case 'id':?>
-						<th valign="top" scope="row">
+						<th scope="row">
 							<?php echo $blog['blog_id'] ?>
 						</th>
 					<?php
@@ -279,7 +279,7 @@
 					break;
 
 					case 'lastupdated':
-						echo "<td valign='top' class='$column_name column-$column_name'$style>";
+						echo "<td class='$column_name column-$column_name'$style>";
 							if ( 'list' == $mode )
 								$date = 'Y/m/d';
 							else
@@ -289,7 +289,7 @@
 					<?php
 					break;
 				case 'registered':
-						echo "<td valign='top' class='$column_name column-$column_name'$style>";
+						echo "<td class='$column_name column-$column_name'$style>";
 						if ( $blog['registered'] == '0000-00-00 00:00:00' )
 							echo '&#x2014;';
 						else
@@ -299,7 +299,7 @@
 					<?php
 					break;
 				case 'users':
-						echo "<td valign='top' class='$column_name column-$column_name'$style>";
+						echo "<td class='$column_name column-$column_name'$style>";
 							$blogusers = get_users( array( 'blog_id' => $blog['blog_id'], 'number' => 6) );
 							if ( is_array( $blogusers ) ) {
 								$blogusers_warning = '';
@@ -323,7 +323,7 @@
 
 				case 'plugins': ?>
 					<?php if ( has_filter( 'wpmublogsaction' ) ) {
-					echo "<td valign='top' class='$column_name column-$column_name'$style>";
+					echo "<td class='$column_name column-$column_name'$style>";
 						do_action( 'wpmublogsaction', $blog['blog_id'] ); ?>
 					</td>
 					<?php }
Index: wp-admin/includes/media.php
===================================================================
--- wp-admin/includes/media.php	(revision 23303)
+++ wp-admin/includes/media.php	(working copy)
@@ -1146,7 +1146,7 @@
 	$display_title
 	<table class='slidetoggle describe $class'>
 		<thead class='media-item-info' id='media-head-$post->ID'>
-		<tr valign='top'>
+		<tr>
 			<td class='A1B1' id='thumbnail-head-$post->ID'>
 			<p><a href='$attachment_url' target='_blank'><img class='thumbnail' src='$thumb_url' alt='' /></a></p>
 			<p>$image_edit_button</p>
@@ -1231,7 +1231,7 @@
 		$class  = $id;
 		$class .= $field['required'] ? ' form-required' : '';
 
-		$item .= "\t\t<tr class='$class'>\n\t\t\t<th valign='top' scope='row' class='label'><label for='$name'><span class='alignleft'>{$field['label']}</span>$required<br class='clear' /></label></th>\n\t\t\t<td class='field'>";
+		$item .= "\t\t<tr class='$class'>\n\t\t\t<th scope='row' class='label'><label for='$name'><span class='alignleft'>{$field['label']}</span>$required<br class='clear' /></label></th>\n\t\t\t<td class='field'>";
 		if ( !empty( $field[ $field['input'] ] ) )
 			$item .= $field[ $field['input'] ];
 		elseif ( $field['input'] == 'textarea' ) {
@@ -1374,7 +1374,7 @@
 		$class .= $field['required'] ? ' form-required' : '';
 
 		$item .= "\t\t<tr class='$class'>";
-		$item .= "\t\t\t<th valign='top' scope='row' class='label'><label for='$id_attr'><span class='alignleft'>{$field['label']}</span>$required<br class='clear' /></label>";
+		$item .= "\t\t\t<th scope='row' class='label'><label for='$id_attr'><span class='alignleft'>{$field['label']}</span>$required<br class='clear' /></label>";
 		$item .= "</th>\n\t\t\t<td class='field'>";
 
 		if ( !empty( $field[ $field['input'] ] ) )
@@ -2099,7 +2099,7 @@
 	if ( !apply_filters( 'disable_captions', '' ) ) {
 		$caption = '
 		<tr class="image-only">
-			<th valign="top" scope="row" class="label">
+			<th scope="row" class="label">
 				<label for="caption"><span class="alignleft">' . __('Image Caption') . '</span></label>
 			</th>
 			<td class="field"><textarea id="caption" name="caption"></textarea></td>
@@ -2124,7 +2124,7 @@
 	<p class="media-types"><label><input type="radio" name="media_type" value="image" id="image-only"' . checked( 'image-only', $view, false ) . ' /> ' . __( 'Image' ) . '</label> &nbsp; &nbsp; <label><input type="radio" name="media_type" value="generic" id="not-image"' . checked( 'not-image', $view, false ) . ' /> ' . __( 'Audio, Video, or Other File' ) . '</label></p>
 	<table class="describe ' . $table_class . '"><tbody>
 		<tr>
-			<th valign="top" scope="row" class="label" style="width:130px;">
+			<th scope="row" class="label" style="width:130px;">
 				<label for="src"><span class="alignleft">' . __('URL') . '</span></label>
 				<span class="alignright"><abbr id="status_img" title="required" class="required">*</abbr></span>
 			</th>
@@ -2132,7 +2132,7 @@
 		</tr>
 
 		<tr>
-			<th valign="top" scope="row" class="label">
+			<th scope="row" class="label">
 				<label for="title"><span class="alignleft">' . __('Title') . '</span></label>
 				<span class="alignright"><abbr title="required" class="required">*</abbr></span>
 			</th>
@@ -2142,7 +2142,7 @@
 		<tr class="not-image"><td></td><td><p class="help">' . __('Link text, e.g. &#8220;Ransom Demands (PDF)&#8221;') . '</p></td></tr>
 
 		<tr class="image-only">
-			<th valign="top" scope="row" class="label">
+			<th scope="row" class="label">
 				<label for="alt"><span class="alignleft">' . __('Alternative Text') . '</span></label>
 			</th>
 			<td class="field"><input id="alt" name="alt" value="" type="text" aria-required="true" />
@@ -2150,7 +2150,7 @@
 		</tr>
 		' . $caption . '
 		<tr class="align image-only">
-			<th valign="top" scope="row" class="label"><p><label for="align">' . __('Alignment') . '</label></p></th>
+			<th scope="row" class="label"><p><label for="align">' . __('Alignment') . '</label></p></th>
 			<td class="field">
 				<input name="align" id="align-none" value="none" onclick="addExtImage.align=\'align\'+this.value" type="radio"' . ($default_align == 'none' ? ' checked="checked"' : '').' />
 				<label for="align-none" class="align image-align-none-label">' . __('None') . '</label>
@@ -2164,7 +2164,7 @@
 		</tr>
 
 		<tr class="image-only">
-			<th valign="top" scope="row" class="label">
+			<th scope="row" class="label">
 				<label for="url"><span class="alignleft">' . __('Link Image To:') . '</span></label>
 			</th>
 			<td class="field"><input id="url" name="url" value="" type="text" /><br />
Index: wp-admin/includes/file.php
===================================================================
--- wp-admin/includes/file.php	(revision 23303)
+++ wp-admin/includes/file.php	(working copy)
@@ -1003,23 +1003,23 @@
 	_e('If you do not remember your credentials, you should contact your web host.');
 ?></p>
 <table class="form-table">
-<tr valign="top">
+<tr>
 <th scope="row"><label for="hostname"><?php _e('Hostname') ?></label></th>
 <td><input name="hostname" type="text" id="hostname" value="<?php echo esc_attr($hostname); if ( !empty($port) ) echo ":$port"; ?>"<?php disabled( defined('FTP_HOST') ); ?> size="40" /></td>
 </tr>
 
-<tr valign="top">
+<tr>
 <th scope="row"><label for="username"><?php echo $label_user; ?></label></th>
 <td><input name="username" type="text" id="username" value="<?php echo esc_attr($username) ?>"<?php disabled( defined('FTP_USER') ); ?> size="40" /></td>
 </tr>
 
-<tr valign="top">
+<tr>
 <th scope="row"><label for="password"><?php echo $label_pass; ?></label></th>
 <td><input name="password" type="password" id="password" value="<?php if ( defined('FTP_PASS') ) echo '*****'; ?>"<?php disabled( defined('FTP_PASS') ); ?> size="40" /></td>
 </tr>
 
 <?php if ( isset($types['ssh']) ) : ?>
-<tr id="ssh_keys" valign="top" style="<?php if ( 'ssh' != $connection_type ) echo 'display:none' ?>">
+<tr id="ssh_keys" style="<?php if ( 'ssh' != $connection_type ) echo 'display:none' ?>">
 <th scope="row"><?php _e('Authentication Keys') ?>
 <div class="key-labels textright">
 <label for="public_key"><?php _e('Public Key:') ?></label ><br />
@@ -1030,7 +1030,7 @@
 </tr>
 <?php endif; ?>
 
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Connection Type') ?></th>
 <td>
 <fieldset><legend class="screen-reader-text"><span><?php _e('Connection Type') ?></span></legend>
Index: wp-admin/options-reading.php
===================================================================
--- wp-admin/options-reading.php	(revision 23303)
+++ wp-admin/options-reading.php	(working copy)
@@ -100,7 +100,7 @@
 		update_option( 'show_on_front', 'posts' );
 ?>
 <table class="form-table">
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Front page displays' ); ?></th>
 <td id="front-static-pages"><fieldset><legend class="screen-reader-text"><span><?php _e( 'Front page displays' ); ?></span></legend>
 	<p><label>
@@ -123,17 +123,17 @@
 </fieldset></td>
 </tr>
 <?php endif; ?>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="posts_per_page"><?php _e( 'Blog pages show at most' ); ?></label></th>
 <td>
 <input name="posts_per_page" type="number" step="1" min="1" id="posts_per_page" value="<?php form_option( 'posts_per_page' ); ?>" class="small-text" /> <?php _e( 'posts' ); ?>
 </td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="posts_per_rss"><?php _e( 'Syndication feeds show the most recent' ); ?></label></th>
 <td><input name="posts_per_rss" type="number" step="1" min="1" id="posts_per_rss" value="<?php form_option( 'posts_per_rss' ); ?>" class="small-text" /> <?php _e( 'items' ); ?></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'For each article in a feed, show' ); ?> </th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e( 'For each article in a feed, show' ); ?> </span></legend>
 <p><label><input name="rss_use_excerpt" type="radio" value="0" <?php checked( 0, get_option( 'rss_use_excerpt' ) ); ?>	/> <?php _e( 'Full text' ); ?></label><br />
@@ -141,7 +141,7 @@
 </fieldset></td>
 </tr>
 
-<tr valign="top" class="option-site-visibility">
+<tr class="option-site-visibility">
 <th scope="row"><?php has_action( 'blog_privacy_selector' ) ? _e( 'Site Visibility' ) : _e( 'Search Engine Visibility' ); ?> </th>
 <td><fieldset><legend class="screen-reader-text"><span><?php has_action( 'blog_privacy_selector' ) ? _e( 'Site Visibility' ) : _e( 'Search Engine Visibility' ); ?> </span></legend>
 <?php if ( has_action( 'blog_privacy_selector' ) ) : ?>
Index: wp-admin/my-sites.php
===================================================================
--- wp-admin/my-sites.php	(revision 23303)
+++ wp-admin/my-sites.php	(working copy)
@@ -75,7 +75,7 @@
 	<?php
 	$settings_html = apply_filters( 'myblogs_options', '', 'global' );
 	if ( $settings_html != '' ) {
-		echo '<tr><td valign="top"><h3>' . __( 'Global Settings' ) . '</h3></td><td>';
+		echo '<tr><td><h3>' . __( 'Global Settings' ) . '</h3></td><td>';
 		echo $settings_html;
 		echo '</td></tr>';
 	}
@@ -100,7 +100,7 @@
 		$i = 0;
 		foreach ( $row as $user_blog ) {
 			$s = $i == 3 ? '' : 'border-right: 1px solid #ccc;';
-			echo "<td valign='top' style='$s'>";
+			echo "<td style='$s'>";
 			echo "<h3>{$user_blog->blogname}</h3>";
 			echo "<p>" . apply_filters( 'myblogs_blog_actions', "<a href='" . esc_url( get_home_url( $user_blog->userblog_id ) ). "'>" . __( 'Visit' ) . "</a> | <a href='" . esc_url( get_admin_url( $user_blog->userblog_id ) ) . "'>" . __( 'Dashboard' ) . "</a>", $user_blog ) . "</p>";
 			echo apply_filters( 'myblogs_options', '', $user_blog );
Index: wp-admin/options-writing.php
===================================================================
--- wp-admin/options-writing.php	(revision 23303)
+++ wp-admin/options-writing.php	(working copy)
@@ -61,7 +61,7 @@
 <?php settings_fields('writing'); ?>
 
 <table class="form-table">
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Formatting') ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('Formatting') ?></span></legend>
 <label for="use_smilies">
@@ -70,7 +70,7 @@
 <label for="use_balanceTags"><input name="use_balanceTags" type="checkbox" id="use_balanceTags" value="1" <?php checked('1', get_option('use_balanceTags')); ?> /> <?php _e('WordPress should correct invalidly nested XHTML automatically') ?></label>
 </fieldset></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="default_category"><?php _e('Default Post Category') ?></label></th>
 <td>
 <?php
@@ -83,7 +83,7 @@
 	$post_formats = get_theme_support( 'post-formats' );
 	if ( is_array( $post_formats[0] ) ) :
 ?>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="default_post_format"><?php _e('Default Post Format') ?></label></th>
 <td>
 	<select name="default_post_format" id="default_post_format">
@@ -98,7 +98,7 @@
 
 if ( get_option( 'link_manager_enabled' ) ) :
 ?>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="default_link_category"><?php _e('Default Link Category') ?></label></th>
 <td>
 <?php
@@ -129,24 +129,24 @@
 <p><?php printf(__('To post to WordPress by e-mail you must set up a secret e-mail account with POP3 access. Any mail received at this address will be posted, so it&#8217;s a good idea to keep this address very secret. Here are three random strings you could use: <kbd>%s</kbd>, <kbd>%s</kbd>, <kbd>%s</kbd>.'), wp_generate_password(8, false), wp_generate_password(8, false), wp_generate_password(8, false)) ?></p>
 
 <table class="form-table">
-<tr valign="top">
+<tr>
 <th scope="row"><label for="mailserver_url"><?php _e('Mail Server') ?></label></th>
 <td><input name="mailserver_url" type="text" id="mailserver_url" value="<?php form_option('mailserver_url'); ?>" class="regular-text code" />
 <label for="mailserver_port"><?php _e('Port') ?></label>
 <input name="mailserver_port" type="text" id="mailserver_port" value="<?php form_option('mailserver_port'); ?>" class="small-text" />
 </td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="mailserver_login"><?php _e('Login Name') ?></label></th>
 <td><input name="mailserver_login" type="text" id="mailserver_login" value="<?php form_option('mailserver_login'); ?>" class="regular-text ltr" /></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="mailserver_pass"><?php _e('Password') ?></label></th>
 <td>
 <input name="mailserver_pass" type="text" id="mailserver_pass" value="<?php form_option('mailserver_pass'); ?>" class="regular-text ltr" />
 </td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="default_email_category"><?php _e('Default Mail Category') ?></label></th>
 <td>
 <?php
Index: wp-admin/custom-background.php
===================================================================
--- wp-admin/custom-background.php	(revision 23303)
+++ wp-admin/custom-background.php	(working copy)
@@ -194,7 +194,7 @@
 <h3><?php _e('Background Image'); ?></h3>
 <table class="form-table">
 <tbody>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Preview'); ?></th>
 <td>
 <?php
@@ -219,7 +219,7 @@
 </td>
 </tr>
 <?php if ( get_background_image() ) : ?>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Remove Image'); ?></th>
 <td>
 <form method="post" action="">
@@ -233,7 +233,7 @@
 
 <?php $default_image = get_theme_support( 'custom-background', 'default-image' ); ?>
 <?php if ( $default_image && get_background_image() != $default_image ) : ?>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Restore Original Image'); ?></th>
 <td>
 <form method="post" action="">
@@ -245,7 +245,7 @@
 </tr>
 
 <?php endif; ?>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Select Image'); ?></th>
 <td><form enctype="multipart/form-data" id="upload-form" class="wp-upload-form" method="post" action="">
 	<p>
@@ -272,7 +272,7 @@
 <table class="form-table">
 <tbody>
 <?php if ( get_background_image() ) : ?>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Position' ); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e( 'Background Position' ); ?></span></legend>
 <label>
@@ -290,7 +290,7 @@
 </fieldset></td>
 </tr>
 
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Repeat' ); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e( 'Background Repeat' ); ?></span></legend>
 <label><input type="radio" name="background-repeat" value="no-repeat"<?php checked('no-repeat', get_theme_mod('background_repeat', 'repeat')); ?> /> <?php _e('No Repeat'); ?></label>
@@ -300,7 +300,7 @@
 </fieldset></td>
 </tr>
 
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Attachment' ); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e( 'Background Attachment' ); ?></span></legend>
 <label>
@@ -314,7 +314,7 @@
 </fieldset></td>
 </tr>
 <?php endif; // get_background_image() ?>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Background Color' ); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e( 'Background Color' ); ?></span></legend>
 <?php
Index: wp-admin/options-discussion.php
===================================================================
--- wp-admin/options-discussion.php	(revision 23303)
+++ wp-admin/options-discussion.php	(working copy)
@@ -39,7 +39,7 @@
 <?php settings_fields('discussion'); ?>
 
 <table class="form-table">
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Default article settings'); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('Default article settings'); ?></span></legend>
 <label for="default_pingback_flag">
@@ -57,7 +57,7 @@
 <small><em><?php echo '(' . __('These settings may be overridden for individual articles.') . ')'; ?></em></small>
 </fieldset></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Other comment settings'); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('Other comment settings'); ?></span></legend>
 <label for="require_name_email"><input type="checkbox" name="require_name_email" id="require_name_email" value="1" <?php checked('1', get_option('require_name_email')); ?> /> <?php _e('Comment author must fill out name and e-mail'); ?></label>
@@ -119,7 +119,7 @@
 ?></label>
 </fieldset></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('E-mail me whenever'); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('E-mail me whenever'); ?></span></legend>
 <label for="comments_notify">
@@ -131,7 +131,7 @@
 <?php _e('A comment is held for moderation'); ?> </label>
 </fieldset></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Before a comment appears'); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('Before a comment appears'); ?></span></legend>
 <label for="comment_moderation">
@@ -141,7 +141,7 @@
 <label for="comment_whitelist"><input type="checkbox" name="comment_whitelist" id="comment_whitelist" value="1" <?php checked('1', get_option('comment_whitelist')); ?> /> <?php _e('Comment author must have a previously approved comment'); ?></label>
 </fieldset></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Comment Moderation'); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('Comment Moderation'); ?></span></legend>
 <p><label for="comment_max_links"><?php printf(__('Hold a comment in the queue if it contains %s or more links. (A common characteristic of comment spam is a large number of hyperlinks.)'), '<input name="comment_max_links" type="number" step="1" min="0" id="comment_max_links" value="' . esc_attr(get_option('comment_max_links')) . '" class="small-text" />' ); ?></label></p>
@@ -152,7 +152,7 @@
 </p>
 </fieldset></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Comment Blacklist'); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('Comment Blacklist'); ?></span></legend>
 <p><label for="blacklist_keys"><?php _e('When a comment contains any of these words in its content, name, URL, e-mail, or IP, it will be marked as spam. One word or IP per line. It will match inside words, so &#8220;press&#8221; will match &#8220;WordPress&#8221;.'); ?></label></p>
@@ -171,7 +171,7 @@
 <?php // the above would be a good place to link to codex documentation on the gravatar functions, for putting it in themes. anything like that? ?>
 
 <table class="form-table">
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Avatar Display'); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('Avatar Display'); ?></span></legend>
 	<label for="show_avatars">
@@ -180,7 +180,7 @@
 	</label>
 </fieldset></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Maximum Rating'); ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('Maximum Rating'); ?></span></legend>
 
@@ -203,7 +203,7 @@
 
 </fieldset></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Default Avatar'); ?></th>
 <td class="defaultavatarpicker"><fieldset><legend class="screen-reader-text"><span><?php _e('Default Avatar'); ?></span></legend>
 
Index: wp-admin/custom-header.php
===================================================================
--- wp-admin/custom-header.php	(revision 23303)
+++ wp-admin/custom-header.php	(working copy)
@@ -464,7 +464,7 @@
 <table class="form-table">
 <tbody>
 
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Preview' ); ?></th>
 <td>
 	<?php if ( $this->admin_image_div_callback ) {
@@ -491,7 +491,7 @@
 </td>
 </tr>
 <?php if ( current_theme_supports( 'custom-header', 'uploads' ) ) : ?>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Select Image' ); ?></th>
 <td>
 	<p><?php _e( 'You can select an image to be shown at the top of your site by uploading from your computer or choosing from your media library. After selecting an image you will be able to crop it.' ); ?><br />
@@ -545,7 +545,7 @@
 <table class="form-table">
 <tbody>
 	<?php if ( get_uploaded_header_images() ) : ?>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Uploaded Images' ); ?></th>
 <td>
 	<p><?php _e( 'You can choose one of your previously uploaded headers, or show a random one.' ) ?></p>
@@ -556,7 +556,7 @@
 </tr>
 	<?php endif;
 	if ( ! empty( $this->default_headers ) ) : ?>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Default Images' ); ?></th>
 <td>
 <?php if ( current_theme_supports( 'custom-header', 'uploads' ) ) : ?>
@@ -571,7 +571,7 @@
 </tr>
 	<?php endif;
 	if ( get_header_image() ) : ?>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Remove Image' ); ?></th>
 <td>
 	<p><?php _e( 'This will remove the header image. You will not be able to restore any customizations.' ) ?></p>
@@ -582,7 +582,7 @@
 
 	$default_image = get_theme_support( 'custom-header', 'default-image' );
 	if ( $default_image && get_header_image() != $default_image ) : ?>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Reset Image' ); ?></th>
 <td>
 	<p><?php _e( 'This will restore the original header image. You will not be able to restore any customizations.' ) ?></p>
@@ -599,7 +599,7 @@
 
 <table class="form-table">
 <tbody>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e( 'Header Text' ); ?></th>
 <td>
 	<p>
@@ -608,7 +608,7 @@
 </td>
 </tr>
 
-<tr valign="top" class="displaying-header-text">
+<tr class="displaying-header-text">
 <th scope="row"><?php _e( 'Text Color' ); ?></th>
 <td>
 	<p>
Index: wp-admin/comment.php
===================================================================
--- wp-admin/comment.php	(revision 23303)
+++ wp-admin/comment.php	(working copy)
@@ -175,7 +175,7 @@
 </tr>
 <?php } ?>
 <tr>
-<th scope="row" valign="top"><?php /* translators: field name in comment form */ _ex('Comment', 'noun'); ?></th>
+<th scope="row"><?php /* translators: field name in comment form */ _ex('Comment', 'noun'); ?></th>
 <td><?php echo $comment->comment_content; ?></td>
 </tr>
 </table>
Index: wp-admin/options-general.php
===================================================================
--- wp-admin/options-general.php	(revision 23303)
+++ wp-admin/options-general.php	(working copy)
@@ -91,45 +91,45 @@
 <?php settings_fields('general'); ?>
 
 <table class="form-table">
-<tr valign="top">
+<tr>
 <th scope="row"><label for="blogname"><?php _e('Site Title') ?></label></th>
 <td><input name="blogname" type="text" id="blogname" value="<?php form_option('blogname'); ?>" class="regular-text" /></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="blogdescription"><?php _e('Tagline') ?></label></th>
 <td><input name="blogdescription" type="text" id="blogdescription" value="<?php form_option('blogdescription'); ?>" class="regular-text" />
 <p class="description"><?php _e('In a few words, explain what this site is about.') ?></p></td>
 </tr>
 <?php if ( !is_multisite() ) { ?>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="siteurl"><?php _e('WordPress Address (URL)') ?></label></th>
 <td><input name="siteurl" type="text" id="siteurl" value="<?php form_option('siteurl'); ?>"<?php disabled( defined( 'WP_SITEURL' ) ); ?> class="regular-text code<?php if ( defined( 'WP_SITEURL' ) ) echo ' disabled' ?>" /></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="home"><?php _e('Site Address (URL)') ?></label></th>
 <td><input name="home" type="text" id="home" value="<?php form_option('home'); ?>"<?php disabled( defined( 'WP_HOME' ) ); ?> class="regular-text code<?php if ( defined( 'WP_HOME' ) ) echo ' disabled' ?>" />
 <p class="description"><?php _e('Enter the address here if you want your site homepage <a href="http://codex.wordpress.org/Giving_WordPress_Its_Own_Directory">to be different from the directory</a> you installed WordPress.'); ?></p></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="admin_email"><?php _e('E-mail Address') ?> </label></th>
 <td><input name="admin_email" type="text" id="admin_email" value="<?php form_option('admin_email'); ?>" class="regular-text ltr" />
 <p class="description"><?php _e('This address is used for admin purposes, like new user notification.') ?></p></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Membership') ?></th>
 <td> <fieldset><legend class="screen-reader-text"><span><?php _e('Membership') ?></span></legend><label for="users_can_register">
 <input name="users_can_register" type="checkbox" id="users_can_register" value="1" <?php checked('1', get_option('users_can_register')); ?> />
 <?php _e('Anyone can register') ?></label>
 </fieldset></td>
 </tr>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="default_role"><?php _e('New User Default Role') ?></label></th>
 <td>
 <select name="default_role" id="default_role"><?php wp_dropdown_roles( get_option('default_role') ); ?></select>
 </td>
 </tr>
 <?php } else { ?>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="new_admin_email"><?php _e('E-mail Address') ?> </label></th>
 <td><input name="new_admin_email" type="text" id="new_admin_email" value="<?php form_option('admin_email'); ?>" class="regular-text ltr" />
 <p class="description"><?php _e('This address is used for admin purposes. If you change this we will send you an e-mail at your new address to confirm it. <strong>The new address will not become active until confirmed.</strong>') ?></p>
@@ -304,7 +304,7 @@
 	$languages = get_available_languages();
 	if ( is_multisite() && !empty( $languages ) ):
 ?>
-	<tr valign="top">
+	<tr>
 		<th width="33%" scope="row"><?php _e('Site Language') ?></th>
 		<td>
 			<select name="WPLANG" id="WPLANG">
Index: wp-admin/options-media.php
===================================================================
--- wp-admin/options-media.php	(revision 23303)
+++ wp-admin/options-media.php	(working copy)
@@ -50,7 +50,7 @@
 <p><?php _e('The sizes listed below determine the maximum dimensions in pixels to use when inserting an image into the body of a post.'); ?></p>
 
 <table class="form-table">
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Thumbnail size') ?></th>
 <td>
 <label for="thumbnail_size_w"><?php _e('Width'); ?></label>
@@ -62,7 +62,7 @@
 </td>
 </tr>
 
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Medium size') ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('Medium size'); ?></span></legend>
 <label for="medium_size_w"><?php _e('Max Width'); ?></label>
@@ -72,7 +72,7 @@
 </fieldset></td>
 </tr>
 
-<tr valign="top">
+<tr>
 <th scope="row"><?php _e('Large size') ?></th>
 <td><fieldset><legend class="screen-reader-text"><span><?php _e('Large size'); ?></span></legend>
 <label for="large_size_w"><?php _e('Max Width'); ?></label>
@@ -99,14 +99,14 @@
 // If upload_url_path is not the default (empty), and upload_path is not the default ('wp-content/uploads' or empty)
 if ( get_option('upload_url_path') || ( get_option('upload_path') != 'wp-content/uploads' && get_option('upload_path') ) ) :
 ?>
-<tr valign="top">
+<tr>
 <th scope="row"><label for="upload_path"><?php _e('Store uploads in this folder'); ?></label></th>
 <td><input name="upload_path" type="text" id="upload_path" value="<?php echo esc_attr(get_option('upload_path')); ?>" class="regular-text code" />
 <p class="description"><?php _e('Default is <code>wp-content/uploads</code>'); ?></p>
 </td>
 </tr>
 
-<tr valign="top">
+<tr>
 <th scope="row"><label for="upload_url_path"><?php _e('Full URL path to files'); ?></label></th>
 <td><input name="upload_url_path" type="text" id="upload_url_path" value="<?php echo esc_attr( get_option('upload_url_path')); ?>" class="regular-text code" />
 <p class="description"><?php _e('Configuring this is optional. By default, it should be blank.'); ?></p>
Index: wp-admin/edit-form-comment.php
===================================================================
--- wp-admin/edit-form-comment.php	(revision 23303)
+++ wp-admin/edit-form-comment.php	(working copy)
@@ -29,11 +29,11 @@
 <div class="inside">
 <table class="form-table editcomment">
 <tbody>
-<tr valign="top">
+<tr>
 	<td class="first"><?php _e( 'Name:' ); ?></td>
 	<td><input type="text" name="newcomment_author" size="30" value="<?php echo esc_attr( $comment->comment_author ); ?>" id="name" /></td>
 </tr>
-<tr valign="top">
+<tr>
 	<td class="first">
 	<?php
 		if ( $comment->comment_author_email ) {
@@ -44,7 +44,7 @@
 ?></td>
 	<td><input type="text" name="newcomment_author_email" size="30" value="<?php echo $comment->comment_author_email; ?>" id="email" /></td>
 </tr>
-<tr valign="top">
+<tr>
 	<td class="first">
 	<?php
 		if ( ! empty( $comment->comment_author_url ) && 'http://' != $comment->comment_author_url ) {
Index: wp-admin/edit-tag-form.php
===================================================================
--- wp-admin/edit-tag-form.php	(revision 23303)
+++ wp-admin/edit-tag-form.php	(working copy)
@@ -37,20 +37,20 @@
 <?php wp_original_referer_field(true, 'previous'); wp_nonce_field('update-tag_' . $tag_ID); ?>
 	<table class="form-table">
 		<tr class="form-field form-required">
-			<th scope="row" valign="top"><label for="name"><?php _ex('Name', 'Taxonomy Name'); ?></label></th>
+			<th scope="row"><label for="name"><?php _ex('Name', 'Taxonomy Name'); ?></label></th>
 			<td><input name="name" id="name" type="text" value="<?php if ( isset( $tag->name ) ) echo esc_attr($tag->name); ?>" size="40" aria-required="true" />
 			<p class="description"><?php _e('The name is how it appears on your site.'); ?></p></td>
 		</tr>
 <?php if ( !global_terms_enabled() ) { ?>
 		<tr class="form-field">
-			<th scope="row" valign="top"><label for="slug"><?php _ex('Slug', 'Taxonomy Slug'); ?></label></th>
+			<th scope="row"><label for="slug"><?php _ex('Slug', 'Taxonomy Slug'); ?></label></th>
 			<td><input name="slug" id="slug" type="text" value="<?php if ( isset( $tag->slug ) ) echo esc_attr(apply_filters('editable_slug', $tag->slug)); ?>" size="40" />
 			<p class="description"><?php _e('The &#8220;slug&#8221; is the URL-friendly version of the name. It is usually all lowercase and contains only letters, numbers, and hyphens.'); ?></p></td>
 		</tr>
 <?php } ?>
 <?php if ( is_taxonomy_hierarchical($taxonomy) ) : ?>
 		<tr class="form-field">
-			<th scope="row" valign="top"><label for="parent"><?php _ex('Parent', 'Taxonomy Parent'); ?></label></th>
+			<th scope="row"><label for="parent"><?php _ex('Parent', 'Taxonomy Parent'); ?></label></th>
 			<td>
 				<?php wp_dropdown_categories(array('hide_empty' => 0, 'hide_if_empty' => false, 'name' => 'parent', 'orderby' => 'name', 'taxonomy' => $taxonomy, 'selected' => $tag->parent, 'exclude_tree' => $tag->term_id, 'hierarchical' => true, 'show_option_none' => __('None'))); ?>
 				<?php if ( 'category' == $taxonomy ) : ?>
@@ -60,7 +60,7 @@
 		</tr>
 <?php endif; // is_taxonomy_hierarchical() ?>
 		<tr class="form-field">
-			<th scope="row" valign="top"><label for="description"><?php _ex('Description', 'Taxonomy Description'); ?></label></th>
+			<th scope="row"><label for="description"><?php _ex('Description', 'Taxonomy Description'); ?></label></th>
 			<td><textarea name="description" id="description" rows="5" cols="50" class="large-text"><?php echo $tag->description; // textarea_escaped ?></textarea><br />
 			<span class="description"><?php _e('The description is not prominent by default; however, some themes may show it.'); ?></span></td>
 		</tr>
Index: wp-admin/network/settings.php
===================================================================
--- wp-admin/network/settings.php	(revision 23303)
+++ wp-admin/network/settings.php	(working copy)
@@ -86,7 +86,7 @@
 		<?php wp_nonce_field( 'siteoptions' ); ?>
 		<h3><?php _e( 'Operational Settings' ); ?></h3>
 		<table class="form-table">
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="site_name"><?php _e( 'Network Name' ) ?></label></th>
 				<td>
 					<input name="site_name" type="text" id="site_name" class="regular-text" value="<?php echo esc_attr( $current_site->site_name ) ?>" />
@@ -95,7 +95,7 @@
 				</td>
 			</tr>
 
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="admin_email"><?php _e( 'Network Admin Email' ) ?></label></th>
 				<td>
 					<input name="admin_email" type="text" id="admin_email" class="regular-text" value="<?php echo esc_attr( get_site_option('admin_email') ) ?>" />
@@ -106,7 +106,7 @@
 		</table>
 		<h3><?php _e( 'Registration Settings' ); ?></h3>
 		<table class="form-table">
-			<tr valign="top">
+			<tr>
 				<th scope="row"><?php _e( 'Allow new registrations' ) ?></th>
 				<?php
 				if ( !get_site_option( 'registration' ) )
@@ -124,7 +124,7 @@
 				</td>
 			</tr>
 
-			<tr valign="top">
+			<tr>
 				<th scope="row"><?php _e( 'Registration notification' ) ?></th>
 				<?php
 				if ( !get_site_option( 'registrationnotification' ) )
@@ -135,14 +135,14 @@
 				</td>
 			</tr>
 
-			<tr valign="top" id="addnewusers">
+			<tr id="addnewusers">
 				<th scope="row"><?php _e( 'Add New Users' ) ?></th>
 				<td>
 					<label><input name="add_new_users" type="checkbox" id="add_new_users" value="1"<?php checked( get_site_option( 'add_new_users' ) ) ?> /> <?php _e( 'Allow site administrators to add new users to their site via the "Users &rarr; Add New" page.' ); ?></label>
 				</td>
 			</tr>
 
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="illegal_names"><?php _e( 'Banned Names' ) ?></label></th>
 				<td>
 					<input name="illegal_names" type="text" id="illegal_names" class="large-text" value="<?php echo esc_attr( implode( " ", (array) get_site_option( 'illegal_names' ) ) ); ?>" size="45" />
@@ -151,7 +151,7 @@
 				</td>
 			</tr>
 
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="limited_email_domains"><?php _e( 'Limited Email Registrations' ) ?></label></th>
 				<td>
 					<?php $limited_email_domains = get_site_option( 'limited_email_domains' );
@@ -163,7 +163,7 @@
 				</td>
 			</tr>
 
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="banned_email_domains"><?php _e('Banned Email Domains') ?></label></th>
 				<td>
 					<textarea name="banned_email_domains" id="banned_email_domains" cols="45" rows="5">
@@ -177,7 +177,7 @@
 		<h3><?php _e('New Site Settings'); ?></h3>
 		<table class="form-table">
 
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="welcome_email"><?php _e( 'Welcome Email' ) ?></label></th>
 				<td>
 					<textarea name="welcome_email" id="welcome_email" rows="5" cols="45" class="large-text">
@@ -186,7 +186,7 @@
 					<?php _e( 'The welcome email sent to new site owners.' ) ?>
 				</td>
 			</tr>
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="welcome_user_email"><?php _e( 'Welcome User Email' ) ?></label></th>
 				<td>
 					<textarea name="welcome_user_email" id="welcome_user_email" rows="5" cols="45" class="large-text">
@@ -195,7 +195,7 @@
 					<?php _e( 'The welcome email sent to new users.' ) ?>
 				</td>
 			</tr>
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="first_post"><?php _e( 'First Post' ) ?></label></th>
 				<td>
 					<textarea name="first_post" id="first_post" rows="5" cols="45" class="large-text">
@@ -204,7 +204,7 @@
 					<?php _e( 'The first post on a new site.' ) ?>
 				</td>
 			</tr>
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="first_page"><?php _e( 'First Page' ) ?></label></th>
 				<td>
 					<textarea name="first_page" id="first_page" rows="5" cols="45" class="large-text">
@@ -213,7 +213,7 @@
 					<?php _e( 'The first page on a new site.' ) ?>
 				</td>
 			</tr>
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="first_comment"><?php _e( 'First Comment' ) ?></label></th>
 				<td>
 					<textarea name="first_comment" id="first_comment" rows="5" cols="45" class="large-text">
@@ -222,7 +222,7 @@
 					<?php _e( 'The first comment on a new site.' ) ?>
 				</td>
 			</tr>
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="first_comment_author"><?php _e( 'First Comment Author' ) ?></label></th>
 				<td>
 					<input type="text" size="40" name="first_comment_author" id="first_comment_author" value="<?php echo get_site_option('first_comment_author') ?>" />
@@ -230,7 +230,7 @@
 					<?php _e( 'The author of the first comment on a new site.' ) ?>
 				</td>
 			</tr>
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="first_comment_url"><?php _e( 'First Comment URL' ) ?></label></th>
 				<td>
 					<input type="text" size="40" name="first_comment_url" id="first_comment_url" value="<?php echo esc_attr( get_site_option( 'first_comment_url' ) ) ?>" />
@@ -241,19 +241,19 @@
 		</table>
 		<h3><?php _e( 'Upload Settings' ); ?></h3>
 		<table class="form-table">
-			<tr valign="top">
+			<tr>
 				<th scope="row"><?php _e( 'Site upload space' ) ?></th>
 				<td>
 				<label><input type="checkbox" id="upload_space_check_disabled" name="upload_space_check_disabled" value="0"<?php checked( get_site_option( 'upload_space_check_disabled' ), 0 ) ?>/> <?php printf( __( 'Limit total size of files uploaded to %s MB' ), '</label><label><input name="blog_upload_space" type="number" min="0" style="width: 100px" id="blog_upload_space" value="' . esc_attr( get_site_option('blog_upload_space', 100) ) . '" />' ); ?></label><br />
 				</td>
 			</tr>
 
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="upload_filetypes"><?php _e( 'Upload file types' ) ?></label></th>
 				<td><input name="upload_filetypes" type="text" id="upload_filetypes" class="large-text" value="<?php echo esc_attr( get_site_option('upload_filetypes', 'jpg jpeg png gif') ) ?>" size="45" /></td>
 			</tr>
 
-			<tr valign="top">
+			<tr>
 				<th scope="row"><label for="fileupload_maxk"><?php _e( 'Max upload file size' ) ?></label></th>
 				<td><?php printf( _x( '%s KB', 'File size in kilobytes' ), '<input name="fileupload_maxk" type="number" min="0" style="width: 100px" id="fileupload_maxk" value="' . esc_attr( get_site_option( 'fileupload_maxk', 300 ) ) . '" />' ); ?></td>
 			</tr>
@@ -266,7 +266,7 @@
 ?>
 		<h3><?php _e( 'Language Settings' ); ?></h3>
 		<table class="form-table">
-				<tr valign="top">
+				<tr>
 					<th><label for="WPLANG"><?php _e( 'Default Language' ); ?></label></th>
 					<td>
 						<select name="WPLANG" id="WPLANG">
@@ -281,7 +281,7 @@
 
 		<h3><?php _e( 'Menu Settings' ); ?></h3>
 		<table id="menu" class="form-table">
-			<tr valign="top">
+			<tr>
 				<th scope="row"><?php _e( 'Enable administration menus' ); ?></th>
 				<td>
 			<?php