\usepackage {graphicx}
\HR
\resizebox{20mm}{30mm}{%
  \begin{tabular}{@{}lll@{}}
    K\"oln & Lyon    & Oxford \\
    Rhein  & Rh\^one & Thames
  \end{tabular}}\HR
\HR
\resizebox*{20mm}{30mm}{%
  \begin{tabular}{@{}lll@{}}
    K\"oln & Lyon    & Oxford \\
    Rhein  & Rh\^one & Thames
  \end{tabular}}\HR