Non ci vuole molto:
Codice HTML:
<table border="1" cellpadding="5" cellspacing="0" width="100%">
<tr>
<td width="33%" align="center">Ciao</td>
<td width="33%" align="center">Ciao</td>
<td width="33%" align="center">Ciao</td>
</tr>
<tr>
<td width="33%" align="center">Ciao</td>
<td width="33%" align="center">Ciao</td>
<td width="33%" align="center">Ciao</td>
</tr>
<tr>
<td colspan="3">
<table border="1" cellpadding="0" cellspacing="0" width="100%" height="100%">
<tr>
<td width="50%" align="center">Ciao</td>
<td width="50%" align="center">Ciao</td>
</tr>
</table>
</td>
</tr>
</table>