Use this example, you can split with the colspan
attribute
<TABLE BORDER>
<TR>
<TD>Item 1</TD>
<TD>Item 1</TD>
<TD COLSPAN=2>Item 2</TD>
</TR>
<TR>
<TD>Item 3</TD>
<TD>Item 3</TD>
<TD>Item 4</TD>
<TD>Item 5</TD>
</TR>
</TABLE>
More examples at http://hypermedia.univ-paris8.fr/jean/internet/ex_table.html.