For the most part, I just made everything 75 units wide, with a height of 150. Unfortunately, the scrollbar itself occupies space, so I had to compensate by 15 pixels in some places to get it to register correctly.
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<!DOCTYPE HTML PUBLIC "-//IETF//DTD HTML//EN">
<html>
<head>
<meta http-equiv='Content-Type' content='text/html; charset=ISO-8859-1' />
<title>test</title>
<script language='JavaScript' type='text/javascript'>
function myScroll() {
document.all.columns.scrollLeft = document.all.data.scrollLeft;
document.all.freezedata.scrollTop = document.all.data.scrollTop;
return true;
}
</script>
</head>
<body>
<div>
<span id='freezecolumn' style='width:75;'>
<table height='40' width='75' border='1'>
<tr>
<td width='75'>Column A</td>
</tr>
</table>
</span>
<span id='columns' style='width:150; overflow:hidden;'>
<table height='40' width='225' border='1'>
<tr>
<td width='75'>Column B</td>
<td width='75'>Column C</td>
<td width='75'>Column D</td>
</tr>
</table>
</span>
</div>
<div>
<span id='freezedata' style='width:75; height:150; vertical-align:top; overflow:hidden;'>
<table width='75' border='1'>
<tr>
<td width='75'>1</td>
</tr>
<tr>
<td width='75'>4</td>
</tr>
<tr>
<td width='75'>7</td>
</tr>
<tr>
<td width='75'>1</td>
</tr>
<tr>
<td width='75'>4</td>
</tr>
<tr>
<td width='75'>7</td>
</tr>
<tr>
<td width='75'>1</td>
</tr>
<tr>
<td width='75'>4</td>
</tr>
<tr>
<td width='75'>7</td>
</tr>
</table>
</span>
<span id='data' style='width:165; height:165; overflow:auto;' onscroll='myScroll();'>
<table width='225' border='1'>
<tr>
<td width='75'>1</td>
<td width='75'>2</td>
<td width='75'>3</td>
</tr>
<tr>
<td width='75'>4</td>
<td width='75'>5</td>
<td width='75'>6</td>
</tr>
<tr>
<td width='75'>7</td>
<td width='75'>8</td>
<td width='75'>9</td>
</tr>
<tr>
<td width='75'>1</td>
<td width='75'>2</td>
<td width='75'>3</td>
</tr>
<tr>
<td width='75'>4</td>
<td width='75'>5</td>
<td width='75'>6</td>
</tr>
<tr>
<td width='75'>7</td>
<td width='75'>8</td>
<td width='75'>9</td>
</tr>
<tr>
<td width='75'>1</td>
<td width='75'>2</td>
<td width='75'>3</td>
</tr>
<tr>
<td width='75'>4</td>
<td width='75'>5</td>
<td width='75'>6</td>
</tr>
<tr>
<td width='75'>7</td>
<td width='75'>8</td>
<td width='75'>9</td>
</tr>
</table>
</span>
</div>
</body>
</html>