#!/usr/local/bin/perl -w

use strict;
use CGI::Pretty qw/:standard/;

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

##</code><code>##

<TABLE CELLPADDING="2" CELLSPACING="2" BORDER="1">
        <TR VALIGN="CENTER" ALIGN="LEFT">
                <TD>
                        one
                </TD>
                <TD>
                        1
                </TD>
                <TD>
                        I
                </TD>
        </TR>
        <TR VALIGN="CENTER" ALIGN="LEFT">
                <TD>
                        two
                </TD>
        </TR>
        <TR VALIGN="CENTER" ALIGN="LEFT">
                <TD COLSPAN="2">
                        2
                </TD>
        </TR>
        <TR VALIGN="CENTER" ALIGN="LEFT">
                <TD COLSPAN="2">
                        three
                </TD>
                <TD COLSPAN="2">
                        III
                </TD>
        </TR>
        <TR VALIGN="CENTER" ALIGN="LEFT">
                <TD COLSPAN="3">
                        four
                </TD>
        </TR>
</TABLE>