Kodları ayırabilirmisiniz

<style type="text/css">
<!--
body,td,th {
   font-family: Arial, Helvetica, sans-serif;
   font-size: 14px;
}
a {
   font-family: Verdana, Arial, Helvetica, sans-serif;
   font-size: 14px;
}
-->
</style><table width="1000" border="0" align="center" cellpadding="0" cellspacing="0">
  <tr>
    <th height="302" background="http://img.webme.com/pic/w/web-frm/tasarim-frm_01.gif" scope="col">&nbsp;</th>
  </tr>
  <tr>
    <th height="41" background="http://img.webme.com/pic/w/web-frm/tasarim-frm_02.gif" scope="col"><table width="1000" border="0" align="center" cellpadding="0" cellspacing="0">
      <tr>
        <th width="671" align="center" valign="top" scope="col">icerik</th>
        <th width="43" scope="col">&nbsp;</th>
        <th width="286" align="center" valign="top" scope="col">menu</th>
      </tr>
    </table></th>
  </tr>
  <tr>
    <th height="425" background="http://img.webme.com/pic/w/web-frm/tasarim-frm_03.gif" scope="col">&nbsp;</th>
  </tr>
</table>