Hmmm, well, something like:
Code:
<!-- logo -->
<a name="top"></a>
<table border="0" width="$stylevar[outertablewidth]" cellpadding="0" cellspacing="0" align="center">
<tr bgcolor="background-color-you-pick">
<td align="left">image here for the left side</td>
<td align="center"><a href="$vboptions[forumhome].php$session[sessionurl_q]"><img src="http://www.greekrealm.com/forum/sam/sam/banner.gif" border="0" alt="$vboptions[bbtitle]" /></a></td>
<td align="right">image here for the right side</td>
</td>
</tr>
</table>
<!-- /logo -->
You can leave out the bgcolor or only go for bgcolor and leave out the left and right tds. Take a look at the way other sites do their banners and you will see several ways of going about it.