proc format; 
     value $nrng(notsorted) 
        'L' = '1. L' 
        'M' = '2. M' 
        ; 
run; 

proc format; 
     value nrngN(notsorted) 
        1 = '1. single' 
        2 - high = '2 or more' 
        ; 
run; 

data ff;
  input a $ b;
datalines;
L 3
M 1
L 2
M 1
L 1
run;

ods html file='\\IRF01797\5666497$\ff.html';
proc tabulate data=ff noseps;
    title 'Example of proc tabulate';
    class a b/ preloadfmt order=data;
	table a='' all,(b='' all)*(n='Nmbr'*f=5. rowpctn='%'*f=7.1)/BOX='Example';
    format a $nrng.; 
    format b nrngN.; 
quit; 
ods html close;