uups!
doch lieber so:
<table width="400" border="0" cellspacing="0" cellpadding="0">
<tr>
<td colspan="2" valign="top"><table width="100%" border="0" cellpadding="0" cellspacing="0">
<tr>
<td width="80%"> </td>
</tr>
</table></td>
<td width="20%"> </td>
</tr>
<tr>
<td width="20%"> </td>
<td colspan="2"><table width="100%" border="0" cellpadding="0" cellspacing="0">
<tr>
<td width="80%"> </td>
</tr>
</table></td>
</tr>
</table>