Sets or retrieves the number of columns in the table.
This example defines a two-column frame, with the first occupying 40 percent of the available width and the second occupying the remaining 60 percent.
<FRAMESET COLS="40%, 60%">
This example defines a four-column frame. The first is 50 pixels wide, and the fourth is 80 pixels wide. The second occupies two-thirds of the remaining width, while the third occupies the final third of the remaining width.
<FRAMESET COLS="50, 2*, *, 80">
The number of comma-separated items is equal to the number of frames contained within the frameSet, while the value of each item determines the frame width.
Microsoft Developer Network: [Windows Internet Explorer API reference Article]