Esempio 1
<TABLE WIDTH="80%" ALIGN="center" BORDER="1" BORDERCOLOR="blue" CELLSPACING="0">
<TR>
<TD width="100%" COLSPAN="2" BGCOLOR="gold" >cella A</TD>
</TR>
<TR>
<TD width="30%">cella B</TD>
<TD width="70%">cella C</TD>
</TR>
</TABLE>
Esempio 2
<TABLE WIDTH="80%" ALIGN="center" BORDER="1" BORDERCOLOR="blue" CELLSPACING="1" CELLPADDING="10">
<TR>
<TD width="30%" ROWSPAN="2">cella A</TD>
<TD width="70%">cella B</TD>
</TR>
<TR>
<TD width="70%">cella C</TD>
</TR>
</TABLE>