Tablonun İçini İstediğimiz Gibi Bölme

<table width="0" cellspacing="0" cellpadding="0" border="0">
    <tbody>
        <tr>
            <td>
            <div style="background-image: url(&quot;http://img.webme.com/pic/o/oyuncu39/bannergelismis.jpg&quot;);">
            <table cellspacing="1" cellpadding="1" border="1" style="width: 1000px; height: 172px;">
                <tbody>
                    <tr>
                        <td>&nbsp;</td>
                    </tr>
                </tbody>
            </table>
            </div>
            </td>
        </tr>
    </tbody>
</table>
<br />

<style type="text/css">

<!--
td.nav {visibility:hidden;}
#apDiv1 {
   position:absolute;
   left:296px;
   top:27px;
   width:462px;
   height:74px;
   z-index:1;
}
#apDiv2 {
   position:absolute;
   left:121px;
   top:161px;
   width:889px;
   height:23px;
   z-index:2;
}
#apDiv3 {
   position:absolute;
   left:805px;
   top:50px;
   width:205px;
   height:103px;
   z-index:3;
}
-->
</style>
<div id="apDiv1"><a target="_blank" href="http://www.csmerkezionline.tr.gg"><img src="http://countimg.zirve100.com/Banners/250325t4507.gif" alt="" width="452" border="0" style="width: 464px; height: 75px" /></a></div>
<div id="apDiv2">kodu buraya ekle</div>
<div id="apDiv3">kodu buraya ekle</div>
<table cellspacing="0" cellpadding="0" width="1000" height="178" style="width: 1000px; height: 178px">
    <tbody>
        <tr>
          <td height="5" valign="top" background="http://img.webme.com/pic/o/oyuncu39/bannergelismis.jpg" width="1000" colspan="2" align="left">&nbsp;</td>
        </tr>
    </tbody>
</table>
<br />