Recall from Lesson 2.1.2 that a two-way contingency table is a display of counts for two categorical variables in which the rows represented one variable and the columns represent a second variable. The starting point for analyzing the relationship between two categorical variables is to create a two-way contingency table. When one variable is obviously the explanatory variable, the convention is to use the explanatory variable to define the rows and the response variable to define the columns; this is not a hard and fast rule though.