Hi,
Its a simple case of using colspans. Here is a working example
<table width="1000px" border="0" height="300px">
<tr style="height: 1px;">
<td>
</td>
<td>
</td>
<td>
</td>
</tr>
<tr>
<td width="300" bgcolor="red">
</td>
<td colspan="2" width="700" bgcolor="blue">
</td>
</tr>
<tr>
<td colspan="2" width="700" bgcolor="blue">
</td>
<td width="300" bgcolor="red">
</td>
</tr>
</table>