Вива
<table border="1" width="100%"> <tbody align="center"> <tr> <td colspan="4">Гостям</td> </tr> <tr> <td width="30%">Админы</td> <td width="40%" rowspan="2" colspan="2">Картинка</td> <td width="30%">Модераторы</td> </tr> <tr> <td rowspan="2">Новости</td> <td rowspan="2">Погода</td> </tr> <tr> <td>Сюжет</td> <td>Реклама</td> </tr> <tr> <td>1</td> <td colspan="2">2</td> <td>3</td> </tr> </tbody> </table>