Выровнял:
<html>
<head>
</head>
<body>
<table cellpadding="0" cellspacing="0" border="0" width="155">
<tr>
<td bgcolor="#ffffff">
<img src="cms/images/1.gif" width="1" height="1" border="0" alt="">
</td>
<td bgcolor="#EEEEEE" width="155px">
<table cellpadding="0" cellspacing="0" border="0" width="155">
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="155" height="1" border="0" alt="">
</td>
</tr>
<tr style="background-image:url(cms/images/bg_gelb.gif)">
<td valign="top" width="10px" style="padding:5px 1px 5px 4px">
<img src="cms/images/3.gif" width="10" height="14" border="0"
alt="">
</td>
<td colspan="2" width="137" align="left" style="padding:5px 5px 5px 0px;">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0"
alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
<tr>
<td colspan="3" bgcolor="#cccccc">
<img src="cms/images/1.gif" width="100%" height="1px" border="0" alt="">
</td>
</tr>
</table>
</td>
</tr>
<tr>
<td width="155px" colspan="2">
<img src="cms/images/1.gif" width="155" height="6" border="0" alt="">
</td>
</tr>
</table>
</body>
</html>
Причина именно в этих блоках:
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px">
<img src="cms/images/3.gif" width="10px" height="14px" border="0" alt="">
</td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px">
<a class="nav1neu" href="javascript:void(0);">INDEX</a>
</td>
</tr>
Если же сделать вот так то IE отображает коректно:
<tr>
<td valign="top" style="padding:5px 0px 5px 4px;" width="10px"><img src="cms/images/3.gif" width="10px" height="14px" border="0" alt=""></td>
<td colspan="2" align="left" style="padding:5px 5px 5px 0px;" width="137px"><a class="nav1neu" href="javascript:void(0);">INDEX</a></td>
</tr>
Почему так ?