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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01//EN"
<head>
<style>
td {
border: 1px solid black;
background-color: lime;
}
table {
border: 1px solid black;
background-color: red;
width: 200px;
border-spacing: 0;
}
</style>
</head>
<body>
<table>
<tbody><tr>
<td colspan="2"><div> </div></td>
<td>b</td>
</tr>
<tr>
<td> </td>
<td> </td>
<td> </td>
</tr>
</tbody></table>
</body></html>