別的辦法都會使內容倆個字跟着改變， vertical-align:top;只會使textarea改變
<html>
<head><meta http-equiv="Content-Type" content="html/text" charset="utf-8"/>
<style>
td{
line-height:2em;
}
textarea{
vertical-align:top;
}
</style>
</head>
<form method="post" action="">
<table border="0px" >
<tr>
<td>姓名：<input name="name" type="text" value=""></td>
</tr>
<tr>
<td>郵箱：<input name="email" type="text" value=""/></td>
</tr>
<tr>上市
<td>主題：<input name="theme" type="text" value=""/></td>
</tr>
<tr>
<td >內容：<textarea name="content" value="" style="height:100px;" ></textarea></td>
</tr>
</table>
</form>
</html>