css

<div id="content">

<table border="0" cellpadding="0" style="border-collapse: collapse" width="576" height="191" id="table1">
   <tr>
      <td>Üst kısım</td>
   </tr>
   <tr>
      <td><div id="content"></td>
   </tr>
   <tr>
      <td>Alt kısım</td>
   </tr>
</table>

<table border="0" cellpadding="0" style="border-collapse: collapse" id="table1">
   <tr>
      <td height="137">
      <img alt="" src="http://img.webme.com/pic/o/odev-evimiz/7.gif"></td>
   </tr>
   <tr>
      <td background="http://img.webme.com/pic/o/odev-evimiz/40.gif" width="800" height="600"><div id="content"></td>
   </tr>
   <tr>
      <td>Alt kısım</td>
   </tr>
</table>