ust.php dosyasındaki kodlar;

<link href="style/style.css" rel="stylesheet" type="text/css">


<TABLE WIDTH=900 BORDER=0 CELLPADDING=0 CELLSPACING=0 style="margin:0;padding:0;">
	<TR>
		<TD COLSPAN=10>
			<IMG SRC="images/ust_01.png" WIDTH=900 HEIGHT=33 ALT=""></TD>
	</TR>
	<TR>
		<TD ROWSPAN=6>
			<IMG SRC="images/ust_02.png" WIDTH=24 HEIGHT=184 ALT=""></TD>
		<TD COLSPAN=8 WIDTH=847 HEIGHT=101>
			<IMG SRC="images/ust_03.png" WIDTH=847 HEIGHT=101 ALT=""></TD>
		<TD ROWSPAN=6>
			<IMG SRC="images/ust_04.png" WIDTH=29 HEIGHT=184 ALT=""></TD>
	</TR>
	<TR>
		<TD COLSPAN=8>
			<IMG SRC="images/ust_05.png" WIDTH=847 HEIGHT=14 ALT=""></TD>
	</TR>
	<TR>
		<TD COLSPAN=2 ROWSPAN=2>
			<IMG SRC="images/ust_06.png" WIDTH=465 HEIGHT=28 ALT=""></TD>
		<TD WIDTH=124 HEIGHT=24 valign="middle" background="images/ustt.png" class="style2"><div align="center">Başlangı&ccedil; sayfam  yap </div></TD>
		<TD ROWSPAN=2>
			<IMG SRC="images/ust_08.png" WIDTH=42 HEIGHT=28 ALT=""></TD>
		<TD WIDTH=104 HEIGHT=24 valign="middle" background="images/ustt.png" class="style2"><div align="center">Forilerime ekle </div></TD>
		<TD ROWSPAN=2>
			<IMG SRC="images/ust_10.png" WIDTH=30 HEIGHT=28 ALT=""></TD>
		<TD WIDTH=75 HEIGHT=24 valign="middle" background="images/ustt.png"><div align="center" class="style2">İletişim</div></TD>
		<TD ROWSPAN=4>
			<IMG SRC="images/ust_12.png" WIDTH=7 HEIGHT=69 ALT=""></TD>
	</TR>
	<TR>
		<TD>
			<IMG SRC="images/ust_13.png" WIDTH=124 HEIGHT=4 ALT=""></TD>
		<TD>
			<IMG SRC="images/ust_14.png" WIDTH=104 HEIGHT=4 ALT=""></TD>
		<TD>
			<IMG SRC="images/ust_15.png" WIDTH=75 HEIGHT=4 ALT=""></TD>
	</TR>
	<TR>
		<TD ROWSPAN=2>
			<IMG SRC="images/ust_16.png" WIDTH=7 HEIGHT=41 ALT=""></TD>
		<TD COLSPAN=6>
			<IMG SRC="images/ust_17.png" WIDTH=833 HEIGHT=30 ALT=""></TD>
	</TR>
	<TR>
		<TD COLSPAN=6>
			<IMG SRC="images/ust_18.png" WIDTH=833 HEIGHT=11 ALT=""></TD>
	</TR>
	<TR>
		<TD>
			<IMG SRC="images/spacer.gif" WIDTH=24 HEIGHT=1 ALT=""></TD>
		<TD>
			<IMG SRC="images/spacer.gif" WIDTH=7 HEIGHT=1 ALT=""></TD>
		<TD>
			<IMG SRC="images/spacer.gif" WIDTH=458 HEIGHT=1 ALT=""></TD>
		<TD>
			<IMG SRC="images/spacer.gif" WIDTH=124 HEIGHT=1 ALT=""></TD>
		<TD>
			<IMG SRC="images/spacer.gif" WIDTH=42 HEIGHT=1 ALT=""></TD>
		<TD>
			<IMG SRC="images/spacer.gif" WIDTH=104 HEIGHT=1 ALT=""></TD>
		<TD>
			<IMG SRC="images/spacer.gif" WIDTH=30 HEIGHT=1 ALT=""></TD>
		<TD>
			<IMG SRC="images/spacer.gif" WIDTH=75 HEIGHT=1 ALT=""></TD>
		<TD>
			<IMG SRC="images/spacer.gif" WIDTH=7 HEIGHT=1 ALT=""></TD>
		<TD>
			<IMG SRC="images/spacer.gif" WIDTH=29 HEIGHT=1 ALT=""></TD>
	</TR>
</TABLE>

index.php kodlarım;

<? include("ust.php"); ?><? include("orta.php"); ?>

orta.php kodlarım;

<table border="0" cellpadding="0" cellspacing="0" style="margin:0;padding:0;">
	<TR>
		<TD style="border-style: none; border-width: medium">
			<IMG SRC="images/sss_01.png" WIDTH=140 HEIGHT=16 ALT=""></TD>
		<TD style="border-style: none; border-width: medium">
			<IMG SRC="images/sss_02.png" WIDTH=53 HEIGHT=16 ALT=""></TD>
		<TD style="border-style: none; border-width: medium">
			<IMG SRC="images/sss_03.png" WIDTH=707 HEIGHT=16 ALT=""></TD>
	</TR>
</TABLE>

yani olay budur, ama bir türlü yapamadım arkadaşlar...