<html>
<head>
<title>tabel rumit</title>
</head>
<body>
<table border="2" width="300">
<tr>
<th>description </th>
<th>qty </th>
<th>price</th>
<th>email account note</th>
</tr>
<tr>
<td width="100">email account </td>
<td>10</td>
<td>$9.90</td>
<td rowspan="5">
<table border="2">
<tr>
<td>mailbox </td>
<td>10 Gb</td>
</tr>
<tr>
<td>webmail</td>
<td>yes</td>
</tr>
<tr>
<td>POP3</td>
<td>yes</td>
</tr>
<tr>
<td>IMAP</td>
<td>yes</td>
</tr>
<tr>
<td>Anti-Spam</td>
<td>yes</td>
</tr>
</table>
</td>
</tr>
<tr>
<td>FYIcenter.com ad</td>
<td>1</td>
<td>$99.00</td>
</tr>
<tr>
<td>1-year access </td>
<td>1</td>
<td>$199.00</td>
</tr>
<tr>
<td colspan="2" align="right">shipping</td>
<td>$3.99</td>
</tr>
<tr>
<td colspan="2" align="right">Tax</td>
<td>$15.99</td>
</tr>
</table>
</body>
</html>
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