Hola!!
Aver si es esto lo que quieres
Saludos
<TABLE WIDTH="70%" BORDER="4" COLOR="BLUE" ALIGN="LEFT">
<TR HEIGHT="45%" ALIGN="center">
<TD BGCOLOR="SILVER" ALIGN="CENTER" COLSPAN="2" > TABLAS
<TR ALIGN="center">
<TD WIDTH="50%"ALIGN="left"> BORDER
<TD ALIGN="RIGHT"> BORDER
<TR ALIGN="center">
<TD ALIGN="left"> BORDER
<TD ROWSPAN="2" BGCOLOR="red"> TABLE
<TR ALIGN="center">
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<tr>
<td colspan="2" >pepe perez
<table border="1" width="100%" height="27">
<tr>
<td width="66%" height="21">
<div align="right">
<table border="0" width="62%">
<tr>
<td width="100%" align="right">
<p align="center">pepe perez</td>
</tr>
</table>
</div>
</td>
<td width="34%" height="21">
<table border="0" width="100%">
<tr>
<td width="63%">91</td>
<td width="137%">
<p align="right"> 400 00 00</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>
</TABLE>