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<html><head><style>table, th, td { border: 1px solid black; border-collapse: collapse;}th, td { padding: 5px; text-align: left; }</style></head><body><h2>Cell that spans two columns:</h2><table style="width:100%"> <tr> <th>Name</th> <th colspan="2">Telephone</th> </tr> <tr> <td>Bill Gates</td> <td>555 77 854</td> <td>555 77 855</td> </tr></table><h2>Cell that spans two rows:</h2><table style="width:100%"> <tr> <th>First Name:</th> <td>Bill Gates</td> </tr> <tr> <th rowspan="2">Telephone:</th> <td>555 77 854</td> </tr> <tr> <td>555 77 855</td> </tr></table></body></html>