Okay, I always have this problem, but can never remember how to fix it. I seriously don't see what is wrong with the code and I have played around with it a lot.

<table>
<tr>
<td rowspan=2>
Cell 1
</td>
<td rowspan=2>
Cell 2
</td>
<td>
<tr>
Cell 3
</tr>
<tr>
Cell 4
</tr>
</td>
</tr>
</table>

Cells 1 and 2 are supposed to be just plain next to each other, with 3 & 4 on the end, but 3 on top of 4. Like this:

1 2 3
1 2 4

<table>
<tr>
<td rowspan="2">cell 1</td>
<td rowspan="2">cell 2</td>
<td>cell 3</td>
</tr>
<tr>
<td>cell4</td>
</tr>
</table>

I think that will work.