bu tablo

<table width="470" border="2">
<tr>
<td width="227" height="137">1</td>
<td width="227">1</td>
</tr>
<tr>
<td height="138">2</td>
<td>2</td>
</tr>
<tr>
<td height="138">3</td>
<td>3</td>
</tr>
</table>

bunuda düzenleyebilirsin css ilede yapabilirsin.