SPANNING COLUMNS AND ROWS

1 & 2 3 4
5 6 7 & 8

CODE

<table cellspacing="3" cellpadding="5" border="2">
<tr>
<td width="150" colspan="2">1 & 2</td>
<td width="75">3</td>
<td width="75">4</td>
</tr><tr align="center">
<td width="75">5</td>
<td width="75">6</td>
<td width="150" colspan="2">7 & 8</td >
</tr>
</table>