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<table>
<tr>
<td>Zelle 1 links oben</td>
<td rowspan=2>Zelle 2 rechts komplett</td>
</tr>
<tr>
<td>Zelle 3 links unten</td>
</tr>
</table>

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<table width="100%" border="0" cellspacing="0" cellpadding="1">
  <tr>
    <td width="25%"> </td>
    <td width="25%"> </td>
    <td width="50%"> </td>
  </tr>
</table>

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<table width="100%"  border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td><table width="100%"  border="0" cellspacing="0" cellpadding="6">
      <tr>
        <td>&nbsp;</td>
        <td>&nbsp;</td>
      </tr>
    </table></td>
    <td>&nbsp;</td>
  </tr>
</table>