prova allora ad usare l'attributo colspan per le celle

codice:
<tr>
   <td colspan="3"> cella 1/2</td> 
   <td colspan="3"> cella 2/2</td>
</tr>
<tr>
   <td colspan="2"> cella 1/3</td> 
   <td colspan="2"> cella 2/3</td>
   <td colspan="2"> cella 3/3</td>
</tr>