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<table width="800" height="368" border="0" align="center" cellpadding="0" cellspacing="0">
  <tr>
    <td height="236" background="http://img203.imageshack.us/img203/1457/b060yq0b18photoshop01.jpg">&nbsp;</td>
  </tr>
  <tr>
    <td height="60" valign="top" background="http://img63.imageshack.us/img63/4669/b060yq0b18photoshop02.jpg"><table width="706" height="48" border="0" align="center" cellpadding="0" cellspacing="0">
      <tr>
        <td width="148" valign="top">menu kodlarin buraya </td>
        <td width="9" valign="top">&nbsp;</td>
        <td width="392" valign="top">icerik

</td>
        <td width="10" valign="top">&nbsp;</td>
        <td width="147" valign="top">menukodlarin</td>
      </tr>
    </table></td>
  </tr>
  <tr>
    <td height="72" background="http://img40.imageshack.us/img40/3631/b060yq0b18photoshop03.jpg">&nbsp;</td>
  </tr>
</table>
<p align="center" class="style1">coder</p>