Spanning a Cell Across Columns:
 eventually 
  you will probably need to have text spread from one cell across two columns:
   
| I go across two columns. yeah!!! | ||
To do this 
  you will need to use the colspan attribute in the 
  <td> tag.
  <td colspan="2">
  
  Spanning 
  a Cell Across Rows: 
  occasionally you will also need to have text spread from one cell 
  across two rows:
   
| I go across two rows. Yeah!!! | ||
To do this 
  you will need to use the rowspan attribute in the 
  <td> tag.
  <td rowspan="2">
  
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> 
<html>
  <head>
  <title>table</title>
  <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
  </head>
  <body>
  <table width="270" 
  border="1">
  <tr> 
  <td colspan="2">I go across two 
  columns. yeah!!!</td>
  <td width="34%"> </td>
  </tr>
  <tr> 
  <td width="33%"> </td>
  <td width="33%"> </td>
  <td width="34%"> </td>
  </tr>
  </table>
  <br />
  <table 
  width="270" border="1">
  <tr> 
  <td rowspan="2">I go across two 
  rows. yeah!!!</td>
  <td width="33%"> </td>
  <td width="34%"> </td> 
  </tr>
  <tr> 
  <td width="33%"> </td>
  <td width="34%"> </td>
  </tr>
  </table> 
  </body>
  </html>