<html>
<body bgcolor=#c0c0c0>

<table border=5 width=400>
  <tr>
    <td width=50% colspan=2>50%</td><td>foo</td>
        </tr>
        <tr>
                <td width=25%>25%</td><td>bar</td>
        </tr>
</table>

<br>

<table border=5 width=400>
  <tr>
    <td colspan=2>foo</td><td width=50%>50%</td>
        </tr>
        <tr>
                <td width=25%>25%</td><td>bar</td>
        </tr>
</table>

</body>
</html>