<table width="516px" align="center" height="130px" border="0" cellspacing="0" cellpadding="0">    
<tr>    
<td style="background-image:url(banner_01.gif); width:25px; height:25px;"></td>    
<td style="background-image:url(banner_02.gif); width:468px; height:25px;"></td>    
<td style="background-image:url(banner_03.gif); width:26px; height:25px"></td>    
</tr>    
<tr>    
<td style="background-image:url(banner_04.gif); width:25px; height:60px;"></td>    
<td style="width:468px; height:60px;">    
тут код баннера    
</td>    
<td style="background-image:url(banner_06.gif); width:26px; height:60px;"></td>    
</tr>    
<tr>    
<td style="background-image:url(banner_07.gif); width:25px; height:55px;"></td>    
<td style="background-image:url(banner_08.gif); width:468px; height:55px;"></td>    
<td style="background-image:url(banner_09.gif); width:26px; height:55px"></td>    
</tr>    
</table>