... prova a modificare

<table border="0" width="100%" id="table1" cellspacing="0" cellpadding="0" height="106%" style="border-top-width: 0px">
<tr>
<td background="bgheader.jpg" colspan="2">
<p align="center">
[img]HEADER.jpg[/img]</td>
</tr>

con

<table border="0" width="100%" id="table1" cellspacing="0" cellpadding="0" height="106%" style="border-top-width: 0px">
<tr>
<td background="bgheader.jpg" colspan="2">
<p align="center" style="margin:0px;padding:0px;vertical-align:top;" >
[img]HEADER.jpg[/img]</td>
</tr>

Se poi magari il paragrafo vuoi chiuderlo e fare html ben formato

<table border="0" width="100%" id="table1" cellspacing="0" cellpadding="0" height="106%" style="border-top-width: 0px">
<tr>
<td background="bgheader.jpg" colspan="2">
<p align="center" style="margin:0px;padding:0px;vertical-align:top;" >
[img]HEADER.jpg[/img]
</p> </td>
</tr>

Per il footer penso sia lo stesso, non ho verificato.

Ciao.