"A label is implicitly associated with its form control either through markup or positioning on the page. The following example shows how a label and form control may be implicitly associated with markup.
<label for="firstname">First name: <input type="text" id="firstname" tabindex="1" /> </label>
The "for" "attribute explicitly associates the label being defined with another control. When present, the value of this attribute must be the same as the value of the id attribute of some other control in the same document. When absent, the label being defined is associated with the element's contents." 
Another example shows the label in front of the input element:
<label for="user" accesskey="U">name</label> <input type="text" id="user" />
Copyright © 2001-2003 by Rainer Hillebrand and Thomas Wierlemann