hi,
ganz banal ohne css:
<table border=0 cellpadding=0 cellspacing=0 width=100%>
<tr>
<td>
<!--- tabelle oben --->
<table border=1>
<tr>
<td>tabelle oben</td>
</tr>
</table>
</td>
</tr>
<tr>
<td>
<!--- tabelle links --->
<table border=1>
<tr>
<td>tabelle links</td>
</tr>
</table>
</td>
</tr>
</table>
gruss martin