Aligning Content:
you can align 
  the contents of a cell either through the align 
  attribute in the <td> tag for the cell you want contents aligned in:
  <td align=direction> ("left", "right" or "center")
  or you can use the valign attribute 
  (vertical alignment):
  <td valign=direction> ("top", "middle", "bottom")
  
<!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="300" 
  height="72" border="1">
  <tr> 
  <td align="right" 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="300" 
  height="99" border="1">
  <tr> 
  <td valign="top" 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>