[рони]

Jazer,
может чем поможет ...

<table width="300" border="1">
    <tr>
        <td rowspan="2" align="center">1.1</td>
        <td align="center">1.2</td>
        <td align="center">1.3</td>
    </tr>
    <tr>
        <td rowspan="2" align="center">2.2</td>
        <td align="center">2.3</td>
    </tr>
    <tr>
        <td align="center">2.1</td>
        <td rowspan="2" align="center">3.3</td>
    </tr>
    <tr>
        <td align="center">3.1</td>
        <td align="center">3.2</td>

    </tr>
 </table>