[html]<table width="100%" border="1">
<tr>
<td> <!-- 1 - 1 -->
01
</td>
<td> <!-- 1 - 2 -->
02
</td>
<td rowspan="2"> <!-- 1 - 3 -->
03
</td>
</tr>
<tr>
<td> <!-- 2 - 1 -->
04
</td>
<td> <!-- 2 - 2 -->
05
</td>
</tr>
</table>[/html]