<table border="1" cellspacing="1" cellpadding="1">
<!-- row 1 -->
<tr>
<td bgcolor="#00aaaa" align="center" height="70" colspan="4">colspan="4"</td>
</tr>
<!-- row 2 -->
<tr>
<td rowspan="3" bgcolor="#ff6666" align="center" width="100">rowspan="3"</td>
<td height="70" width="100"> </td>
<td height="70" width="100"> </td>
<td height="70" width="100"> </td>
</tr>
<!-- row 3 -->
<tr>
<td height="70" width="100"> </td>
<td rowspan="2" colspan="2" align="center" bgcolor="#00cc00">
colspan="2" &<br>rowspan="2"</td>
</tr>
<!-- row 4 -->
<tr>
<td height="70" width="100"> </td>
</tr>
</table>