An example of using colspan so that row 2 spans two columns:
<table border="1" width=500>
<tr><td rowspan="2">Row 1 Cell 1</td>
<td>Row 1 Cell 2</td><td align=right>Row 1 Cell 3</td></tr>
<tr><td colspan="2">Row 2 Cell 2</td></tr>
</table>
will appear as:
Row 1 Cell 1 |
Row 1 Cell 2 | Row 1 Cell 3 |
Row 2 Cell 2 |
|