<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0//EN" "http://www.w3.org/TR/REC-html40/strict.dtd"> <HEAD> </HEAD> <BODY> <table bgcolor=orange border> <tr> <td>c11</td><td>c12</td><td>c13</td><td>c14</td> </tr> <tr> <td>c21</td><td colspan="0">X1</td> </tr> </table> <table bgcolor=orange border> <tr><td>c11</td><td rowspan="0">X2</td> </tr> <tr><td>c21</td> </tr> <tr><td>c22</td> </tr> <tr><td>c23</td> </tr> <tr><td>c24</td> </tr> </table> </BODY></HTML>