\input zb-basic \input zb-ioport \iteman{io-port 04114028} \itemau{Ito, Akira; Inoue, Katsushi; Takanami, Itsuo} \itemti{Deterministic two-dimensional on-line tessellation acceptors are equivalent to two-way two-dimensional alternating finite automata through 180$\circ$-rotation.} \itemso{Theor. Comput. Sci. 66, No.3, 273-287 (1989).} \itemab A two-way two-dimensional alternating finite automaton (TW2-AFA) is a two-dimensional alternating finite automaton [see the second and third author with {\it H. Taniguchi}; Theor. Comput. Sci. 27, 61-83 (1983; Zbl 0539.68039)] whose input head can move right and down (or may not move). A two-dimensional deterministic on-line tesselation acceptor (2-dota) is a two-dimensional on-line tesselation acceptor [see the second author and {\it A. Nakamura}; Inform. Sci. 13, 95-121 (1977; Zbl 0371.94067)] whose the cell state function is a singleton. It is proved that 2-dota's are equivalent to TW2-AFA's through 180$\circ$-rotation. \itemrv{A.D.Korshunov} \itemcc{} \itemut{tessellation acceptors; finite automata; equivalence} \itemli{doi:10.1016/0304-3975(89)90154-0} \end