you need to be more specific but this may help...
HTML Code:
<table width="90%" border="0" cellspacing="0" cellpadding="0">
<tr>
<td>lcor_image</td>
<td width="100%"><div align="center">header</div></td>
<td>rcor_image</td>
</tr>
</table>
OR
HTML Code:
<table width="90%" border="0" cellspacing="0" cellpadding="0">
<tr>
<td rowspan="2" valign="top">lcor_image</td>
<td width="100%" style="background:url(images/misc/go.gif)"><div align="center">header</div></td>
<td rowspan="2" valign="top">rcor_image</td>
</tr>
<tr>
<td width="100%"><div align="center">content goes here</div></td>
</tr>
</table>