codice:
<table width="200" border="1">
<tr>
<td rowspan="2" valign="top">

Laterale</p>


</p>


</p>


</p>


</p>


</p>
</td>
<td valign="top" height="20">Centrale</td>
</tr>
<tr>
<td valign="top" height="100%">News</td>
</tr>
</table>

così?