ok, lo avete voluto voi:

<table width="100%" border="0" cellspacing="0" cellpadding="0">
<tr>
<td class="as"></td>
<td class="al"></td>
<td class="ad"></td></tr>
<tr>
<td class="si"></td>
<td class="contentblock">

<table class="table_lay" style="width:100%">
<tr>
<th style="width: 9%">CODICE</th>
<th style="width: 9%">TIPO</th><th style="width: 9%">DIM. (mm)</th>
<th style="width: 9%">H.MIN (mm)</th>
<th style="width: 9%">H.MAX (mm)</th>
<th style="width: 9%">CAPACITA' (Q.li)</th>
<th style="width: 9%">PESO (Kg)</th>
<th style="width: 9%">N.RULLI</th><th style="width: 9%">N.RULLI</th>
<th style="width: 9%">MAT.RULLI</th>
<th style="width: 9%">Opzioni</th>
</tr>
<tr>
<td>123</td>
<td>STANDARD</td>
<td>123</td>
<td>123</td>
<td>123</td>
<td>123</td>
<td>123</td>
<td>12</td><td>Poliuretano</td>
<td>Gomma elastica</td><td>opz</td>
</tr>
</table>

</td>
<td class="de"></td>
</tr>
<tr>
<td class="bs"></td>
<td class="so"></td>
<td class="bd"></td>
</tr>
</table>