<html>
</head>
<BODY>

<TABLE border=1 width=590>

<TR>
<TD colspan=3>
<img width=590 height=73 src="/devexchange/graphics/devex_h.gif">
</TD>
</TR>

<TR>

<TD VALIGN="TOP" width=110 bgcolor=#94BD73>
LH column image</TD>

<TD VALIGN="TOP" width=10>&nbsp;&nbsp;&nbsp;&nbsp;</TD>

<TD VALIGN="TOP" width=470>
   <p>
   HP Peripherals Developer Program
   <p>
   PROGRAM SERVICES
   <p>
   etc., etc. ...
</TD>
</TR>


<TR><td colspan=3 height=33>
<img width=589 height=33 src="/devexchange/graphics/devex_f.gif">
</TD></TR>

<TR>
<TD>
<img width=110 height=39 src="/devexchange/graphics/fnav.gif">
</TD>
<TH colspan=2>
text links
</TH>
</TR>

</TABLE>

<hr>
<p><b>Now, nuke the IMG (two of which are colspan=3) -- the table lines up.</b></p>

<TABLE border=1 width=590>

<TR>
<TD colspan=3>
IMG in a colspan=3
</TD>
</TR>

<TR>

<TD VALIGN="TOP" width=110 bgcolor=#94BD73>
LH column image</TD>

<TD VALIGN="TOP" width=10>&nbsp;&nbsp;&nbsp;&nbsp;</TD>

<TD VALIGN="TOP" width=470>
   <p>
   HP Peripherals Developer Program
   <p>
   PROGRAM SERVICES
   <p>
   etc., etc. ...
</TD>
</TR>


<TR><td colspan=3 height=33>
IMG in a colspan=3
</TD></TR>

<TR>
<TD>
just an IMG
</TD>
<TH colspan=2>
text links
</TH>
</TR>

</TABLE>

<hr>
<p><b>Simpler comparison -- two rows, first is IMG in colspan=3 -- tables not OK</b></p>

<TABLE border=1 width=590>

<TR>
<TD colspan=3>
<img width=590 height=73 src="/devexchange/graphics/devex_h.gif">
</TD>
</TR>

<TR>

<TD VALIGN="TOP" width=110 bgcolor=#94BD73>
LH column image</TD>

<TD VALIGN="TOP" width=10>&nbsp;&nbsp;&nbsp;&nbsp;</TD>

<TD VALIGN="TOP" width=470>
   <p>
   HP Peripherals Developer Program
   <p>
   PROGRAM SERVICES
   <p>
   etc., etc. ...
</TD>
</TR>

</TABLE>

<hr>
<p><b>Simpler comparison -- nuke the IMG (replace with text) -- tables line up now.</b></p>


<TABLE border=1 width=590>

<TR>
<TD colspan=3>
text instead of IMG in colspan=3
</TD>
</TR>

<TR>

<TD VALIGN="TOP" width=110 bgcolor=#94BD73>
LH column image</TD>

<TD VALIGN="TOP" width=10>&nbsp;&nbsp;&nbsp;&nbsp;</TD>

<TD VALIGN="TOP" width=470>
   <p>
   HP Peripherals Developer Program
   <p>
   PROGRAM SERVICES
   <p>
   etc., etc. ...
</TD>
</TR>

</TABLE>

</body>
</html>
