<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01//EN" "http://www.w3.org/TR/html4/strict.dtd">

<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" />
<title>|| Table with Image ||</title>
<style media="all" type="text/css">
html, body
{
	height:100%;
	padding:0px;
	margin:0px auto;
	min-height:100%;
}
</style>
</head>

<body>
<table width="100%" height="100%" border="1" cellpadding="0" cellspacing="0">
  <tr>
    <td height="100" valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td height="20" valign="top" bgcolor="#CCCCCC">FOOTER</td>
  </tr>
  
</table>
</body>
</html>

You could always try with DIV's and put tables inside the DIV's.

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