看看是不是你想要的.
<TABLE style="TABLE-LAYOUT: fixed" height=28 cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TBODY>
    <TR height=3 width="100%"> 
      <TD> <TABLE style="TABLE-LAYOUT: fixed" height=3 cellSpacing=0 cellPadding=0 width="100%" border=0>
          <TBODY>
            <TR height=1> 
              <TD width=1></TD>
              <TD width=1></TD>
              <TD width=1></TD>
              <TD bgColor=#908a47></TD>
              <TD width=1></TD>
              <TD width=1></TD>
              <TD width=1></TD>
            </TR>
            <TR height=1> 
              <TD></TD>
              <TD bgColor=#908a47 colSpan=2></TD>
              <TD bgColor=#f7f8f9></TD>
              <TD bgColor=#908a47 colSpan=2></TD>
              <TD></TD>
            </TR>
            <TR height=1> 
              <TD></TD>
              <TD bgColor=#908a47></TD>
              <TD bgColor=#f7f8f9 colSpan=3></TD>
              <TD bgColor=#908a47></TD>
              <TD></TD>
            </TR>
          </TBODY>
        </TABLE></TD>
    </TR>
    <TR> 
      <TD> <TABLE style="TABLE-LAYOUT: fixed" height="100%" cellSpacing=0 cellPadding=0 border=0>
          <TBODY>
            <TR> 
              <TD width=1 bgColor=#908a47></TD>
              <TD id=oINNER bgColor=#f7f8f9>&nbsp; </TD>
              <TD width=1 bgColor=#908a47></TD>
            </TR>
          </TBODY>
        </TABLE></TD>
    </TR>
    <TR height=3 width="100%"> 
      <TD> <TABLE style="TABLE-LAYOUT: fixed" height=3 cellSpacing=0 cellPadding=0 width="100%" border=0>
          <TBODY>
            <TR height=1> 
              <TD width=1></TD>
              <TD width=1 bgColor=#908a47></TD>
              <TD width=1 bgColor=#f7f8f9></TD>
              <TD bgColor=#f7f8f9></TD>
              <TD width=1 bgColor=#f7f8f9></TD>
              <TD width=1 bgColor=#908a47></TD>
              <TD width=1></TD>
            </TR>
            <TR height=1> 
              <TD></TD>
              <TD bgColor=#908a47 colSpan=2></TD>
              <TD bgColor=#f7f8f9></TD>
              <TD bgColor=#908a47 colSpan=2></TD>
              <TD></TD>
            </TR>
            <TR height=1> 
              <TD colSpan=3></TD>
              <TD bgColor=#908a47></TD>
              <TD colSpan=3></TD>
            </TR>
          </TBODY>
        </TABLE></TD>
    </TR>
  </TBODY>
</TABLE>