вроде так^: >
<html>
<body>
<table border="1" cellspacing="0">
<col width="75" span="3">
<tr>
<th>A</th>
<th>C</th>
<th>E</th>
</tr>
<tr>
<th>B</th>
<th>D</th>
<th>F</th>
</tr>
</table>
<br>
<table border="1" cellspacing="0">
<col width="75" span="3">
<tr>
<th rowspan="2">A</th>
<th>B</th>
<th>C</th>
</tr>
<tr>
<th>D</th>
<th>E</th>
</tr>
</table>
<br>
<table border="1" cellspacing="0">
<col width="75" span="3">
<tr>
<th colspan="2">A</th>
<th>D</th>
</tr>
<tr>
<th>B</th>
<th>C</th>
<th>E</th>
</tr>
</table>
<br>
<table border="1" cellspacing="0">
<col width="75" span="3">
<tr>
<th>A</th>
<th>C</th>
<th rowspan="2">E</th>
</tr>
<tr>
<th colspan="2">B</th>
</tr>
</table>
<br>
<table border="1" cellspacing="0">
<col width="75" span="5">
<tr>
<th rowspan="2" bgcolor="LightGray">A</th>
<th colspan="3">B</th>
<th rowspan="2">C</th>
</tr>
<tr>
<th>D</th>
<th>E</th>
<th>F</th>
</tr>
</tr>
<tr>
<th bgcolor="LightGray">G</th>
<th colspan="3">H</th>
<th>I</th>
</tr>
</table>
<br>
<table border="1" cellspacing="0">
<col width="75" span="3">
<tr>
<th bgcolor="LightGray">A</th>
<th bgcolor="LightGray">C</th>
<th bgcolor="LightGray">E</th>
</tr>
<tr>
<th rowspan="2">B</th>
<th>D</th>
<th>F</th>
</tr>
<tr>
<th>G</th>
<th>H</th>
</tr>
</table>
<br>
<table border="1" cellspacing="0">
<col width="75" span="6">
<tr>
<th rowspan="3">A</th>
<th rowspan="2">B</th>
<th rowspan="3">D</th>
<th bgcolor="LightGray">E</th>
<th bgcolor="LightGray">F</th>
<th bgcolor="LightGray">G</th>
</tr>
<tr>
<th rowspan="2" colspan="3"height="40">H</th>
</tr>
<tr>
<th>С</th>
</tr>
</table>
<br>
</body>
</html>
Объяснение:
Смотри картинку
