<table width="500" height="500" border="1">

<tr height="40">
<td width="25%">Ana Sayfa</td>
<td width="25%">Hakkımda</td>
<td width="25%">İletişim</td>
<td width="25%">Galeri</td>
</tr>
<tr>
<td width="25%">Haberler</td>
<td width="50" colspan="2">İçerik</td>
<td width="25%">Menü</td>
</tr>
<tr height="40">
<td width="25%"></td>
<td width="50" colspan="2"></td>
<td width="25%"></td>
</tr>

</table>