It's easy to see there are 3 rows & 3 columns.

The "top" & "bottom" cells are 3 columns wide, that is, they span 3 columns, so use colspan="3" in those <td> tags.

Since we already filled up those 2 rows (we used up all 3 columns), we don't need any more cells.

Here's the code
<table align="center" border=5 cellspacing=1 cellpadding=0>
<tr>
<td align="center" height="80" colspan=3>
Top
</td>
</tr><tr>
<td width="80" align="center">
Left
</td>
<td height="180" width="180" align="center">
Middle
</td>
<td width="80" align="center">
Right
</td></tr>
<tr>
<td align="center" height="80" colspan=3>
Bottom</td>
</tr></table>


I just CCP'd the first row to get my third row & then changed my content.

Very simple, right?

Gnubee