<HTML>
<BODY>
<TABLE BORDER WIDTH="100%">
  <TR>
  <TD WIDTH="50%">
    One
  </TD>
  <TD WIDTH="50%">
    <TABLE BORDER WIDTH="100%">
    <TR>
    <TD WIDTH="50%">
      Two
    </TD>
    <TD WIDTH="50%">
      Three
    </TD>
    </TR>
    </TABLE>
  </TD>
  </TR>
</TABLE>
</BODY>
</HTML>

