<td width="20%" valign="top">
<table width="100%" border="0" cellspacing="0" cellpadding="0">
<tr>
<td><img src="images/menu_l.gif" alt="" /></td>
<td width="100%" class="menubg">Главно меню</td>
<td><img src="images/menu_r.gif" alt="" /></td>
</tr>
<tr>
<td colspan="3" class="menubrd" align="left">
<div class="navcat">
<hr />
<img src="images/house.png" alt="Начало" /> <a href="http://Xvhost.info">Начало</a>
<hr />
....
</div>
</td>
</tr>
</table>