print $q->table({-border=>'1', -cellpadding=>'2', -cellspacing=>'2'},
  Tr({-align=>'LEFT', -valign=>'CENTER'}, [
        $q->td(['one', '1', 'I']),
        $q->td([ 'two' ], {-colspan=>'2'},  [ '2' ]),
        $q->td({-colspan=>'2'}, ['three', 'III']),
        $q->td({-colspan=>'3'}, ['four']),
]));

##</code><code>##

<TABLE>
<TR>
<TD>one</TD>
<TD>1</TD>
<TD>I</TD>
</TR>

<TR>
<TD>two</TD>
</TR>

<TR>
<TD COLSPAN="2">three</TD>
<TD COLSPAN="2">III</TD>
</TR>

<TR>
<TD COLSPAN="3">four</TD>
</TR>
</TABLE>

##</code><code>##

<TR>
<TD>two</TD>
<TD COLSPAN=2>2</TD>
</TR>