<style>
td{
padding:0px
text-align:left
vertical-align:top
}
</style>
<body>
<table width="256" height="173">
<tr>
<td rowspan="2">123</td>
<td>123</td>
</tr>
<tr>
<td>123</td>
</tr>
<tr>
<td>123</td>
<td>123</td>
</tr>
</table>
</body>
<style type="text/css">td{width:400pxheight:50px}
.top{width:200pxheight:25pxfloat:left}
.bottom{width:200pxheight:25pxfloat:leftmargin-top:25px}
</style>
<td>
<div class="top">123靠上</div>
<div class="bottom">456靠下</div>
</td>
=====================================================
先定义TD得高宽,再使用float:left让2个DIV并排,最后使用margin-top:25px,让第二个DIV向下移动25px。这样就OK了