<table border="1">
<tr>
<td height="50px" width="300px" colspan="3"></td>
</tr>
<tr>
<td height="100px" width="100px"></td>
<td colspan="2" width="200px" height="100px"><table border="1">
<tr>
<td width="100px" height="50px"></td>
<td width="100px" height="50px"></td>
</tr>
<tr>
<td width="100px" height="50px"></td>
<td width="100px" height="50px"></td>
</tr>
</table></td>
</td>
</tr>
<tr>
<td height="50px" width="50px"></td>
<td height="50px" width="50px"></td>
<td height="50px" width="50px"></td>
</tr>
</table>