<HTML>
  <BODY BGCOLOR="white">
    <TABLE WIDTH=600 CELLPADDING="0" CELLSPACING="0" BORDER="1">
      <TR>
        <TD COLSPAN="3">
          <TABLE BORDER="1" WIDTH="600" CELLSPACING="0" CELLPADDING="0">
            <TR>
              <TD WIDTH="120">
                <table width="100%" cellpadding=0 cellspacing=0 border=1>
                  <tr bgcolor=red>
                    <td>
                      cell data
                      <SCRIPT language="javascript"></SCRIPT>
                    </TD>
                  </tr>
                </table>
              </TD>
            </TR>
          </TABLE>
        </TD>
      </TR>
      <TR>
        <TD>
          cell data 2
        </td>

      <!-- notice the missing close tags here: </TR></TABLE> -->

  </body>
</html>