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  <title>Testcase for bug 20804</title>
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<p>Testcase distilled from <a href="http://www.microsoft.com">http://www.microsoft.com</a><br>
The problem seems to be that the last cell in each row have an "excessive" COLSPAN value.<br>
I have added BORDER=1 to make the cell boundaries visible.
</p>

<TABLE WIDTH="100%" CELLPADDING=0 CELLSPACING=0 BORDER=1 BGCOLOR="#FFFFFF">
<TR>
        <TD VALIGN="TOP" HEIGHT=60 ROWSPAN=2><IMG SRC="../images/bnr_all.gif" WIDTH=250 HEIGHT=60></TD>
        <TD VALIGN="TOP" HEIGHT=20 ALIGN="RIGHT"><IMG SRC="../images/curve.gif" WIDTH=18 HEIGHT=20></TD>
        <TD BGCOLOR="#000000" HEIGHT=20 VALIGN="MIDDLE" ALIGN="RIGHT" NOWRAP COLSPAN=2>
                &nbsp;&nbsp;All Products&nbsp;&nbsp;|&nbsp;&nbsp;Support&nbsp;&nbsp;|
                &nbsp;&nbsp;Search&nbsp;&nbsp;|&nbsp;&nbsp;microsoft.com Home&nbsp;&nbsp;</TD>
</TR>
<TR>
        <TD VALIGN="TOP" HEIGHT=40 WIDTH=19><IMG SRC="../images/1ptrans.gif" WIDTH=19 HEIGHT=40></TD>
        <TD VALIGN="TOP" HEIGHT=40 ALIGN="RIGHT" NOWRAP COLSPAN=2><IMG 
              SRC="../images/banner_bizinternet.gif"><IMG

              SRC="../images/mslogo.gif" WIDTH=112 HEIGHT=40>
        </TD>
</TR>
<TR>
        <TD BGCOLOR="#6699CC" HEIGHT=20 VALIGN="MIDDLE" NOWRAP COLSPAN=4>
                        &nbsp;&nbsp;Home&nbsp;&nbsp;|
                        &nbsp;&nbsp;Events/Training&nbsp;&nbsp;|
                        &nbsp;&nbsp;Subscribe&nbsp;&nbsp;|
                        &nbsp;&nbsp;About Microsoft&nbsp;&nbsp;|
                        &nbsp;&nbsp;US/Worldwide&nbsp;&nbsp;|
                        &nbsp;&nbsp;Downloads&nbsp;&nbsp;|
                        &nbsp;&nbsp;MSN.com&nbsp;&nbsp;|
        </TD>
</TR>
</TABLE>

<p>The following table is exactly as above, but I have removed COLSPAN for the last cell in row 1 and 2,<br>
and changed COLSPAN=4 to COLSPAN=3 in the last row.</p>

<TABLE WIDTH="100%" CELLPADDING=0 CELLSPACING=0 BORDER=1 BGCOLOR="#FFFFFF">
<TR>
        <TD VALIGN="TOP" HEIGHT=60 ROWSPAN=2><IMG SRC="../images/bnr_all.gif" WIDTH=250 HEIGHT=60></TD>
        <TD VALIGN="TOP" HEIGHT=20 ALIGN="RIGHT"><IMG SRC="../images/curve.gif" WIDTH=18 HEIGHT=20></TD>
        <TD BGCOLOR="#000000" HEIGHT=20 VALIGN="MIDDLE" ALIGN="RIGHT" NOWRAP>
                &nbsp;&nbsp;All Products&nbsp;&nbsp;|&nbsp;&nbsp;Support&nbsp;&nbsp;|
                &nbsp;&nbsp;Search&nbsp;&nbsp;|&nbsp;&nbsp;microsoft.com Home&nbsp;&nbsp;</TD>
</TR>
<TR>
        <TD VALIGN="TOP" HEIGHT=40 WIDTH=19><IMG SRC="../images/1ptrans.gif" WIDTH=19 HEIGHT=40></TD>
        <TD VALIGN="TOP" HEIGHT=40 ALIGN="RIGHT" NOWRAP><IMG 
              SRC="../images/banner_bizinternet.gif"><IMG

              SRC="../images/mslogo.gif" WIDTH=112 HEIGHT=40>
        </TD>
</TR>
<TR>
        <TD BGCOLOR="#6699CC" HEIGHT=20 VALIGN="MIDDLE" NOWRAP COLSPAN=3>
                        &nbsp;&nbsp;Home&nbsp;&nbsp;|
                        &nbsp;&nbsp;Events/Training&nbsp;&nbsp;|
                        &nbsp;&nbsp;Subscribe&nbsp;&nbsp;|
                        &nbsp;&nbsp;About Microsoft&nbsp;&nbsp;|
                        &nbsp;&nbsp;US/Worldwide&nbsp;&nbsp;|
                        &nbsp;&nbsp;Downloads&nbsp;&nbsp;|
                        &nbsp;&nbsp;MSN.com&nbsp;&nbsp;|
        </TD>
</TR>
</TABLE>

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