When the layout is a bit complex, it becomes difficult to create the entire layout using just one table. To create a layout as given below we need to use more than one table tag. 

<html >
<head>
<title>Nested table structure</title>
</head>
<body>
	<table align="center" border="1px" width="900px">
	<tr height="150px">
	<td>
	<table border="1px" width="100%" height="100%">
	<tr>
	<td rowspan="2" width="100px"> 1 </td>
<td colspan="2"> 2 </td>
</tr>
<tr>
	<td> 3 </td>
<td> 4 </td>
</tr>
</table>
</td>
</tr>
<tr height="100px">
	<td> 5 </td>
</tr>
<tr height="150px">
	<td>
	<table border="1px" width="100%" height="100%">
	<tr>
	<td width="300px"> 6 </td>
<td width="300px"> 7 </td>
<td width="300px"> 8 </td>
</tr>
</table>
</td>
</tr>
<tr height="450px">
	<td>
	<table border="1px" width="100%" height="100%">
	<tr>
	<td width="800px" height="200px"> 9 </td>
<td width="100px" rowspan="2"> 10 </td>
</tr>
<tr>
	<td>
	<table width="100%" height="100%" border="1px">
	<tr>
	<td width="50%" rowspan="3"> 11 </td>
<td colspan="2"> 12 </td>
</tr>
<tr>
	<td rowspan="2"> 13 </td>
<td> 14 </td>
</tr>
<tr>
	<td> 15 </td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>
<tr height="50px">
	<td> 16 </td>
</tr>
</table>
</body>
</html>

Output:

1 2
3 4
5
6 7 8
9 10
11 12
13 14
15
16