আর multidimensional-header

users <- list(
  c("id", "name", "land"),
  c(10, "তানিম", "বাংলাদেশ"),
  c(11, "জোহান", "নেদারল্যান্ড"),
  c(12, "হামিদ", "আফগানিস্তান"),
  c(13, "সাকিব", "বাংলাদেশ")
)

cat("<table border='1'>
")

for (index in seq_along(users)) {
  user <- users[[index]]

  cat("<tr>
")

  for (value in user) {
    tag <- if (index == 1) "th" else "td"
    cat("<", tag, ">", value, "</", tag, ">
", sep = "")
  }

  cat("</tr>
")
}

cat("</table>
")