this is a banner + left+right sidebar layout

<table border=4 width="795">
<tr>
<td width=100% colspan=3>
Banner
</td>
</tr>
<tr>
<td width=20%>
Left sidebar
</td>
<td width=60%>
Content
</td>
<td width=20%>
Right Sidebar
</td>
</tr>
</table>