View the following code
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
<style type="text/css">
.tab
{
background-image:url(bg.jpg);
font-family:Verdana, Arial, Helvetica, sans-serif;
font-size:9px;
color:#000080;
font-weight:bold;
border-color:#adbdc5;
height:150px;
border-width: 1px;
border-style:solid;
}
.divblock
{
background-image:url(bg.jpg);
font-family:Verdana, Arial, Helvetica, sans-serif;
font-size:9px;
color:#000080;
font-weight:bold;
border-color:#adbdc5;
height:150px;
border-width: 1px;
border-style:solid;
width:400px;
}
</style>
</head>
<body>
<table cellpadding="0" cellspacing="0" width="150" class="tab">
<tr>
<td valign="top">testing</td>
</tr>
</table>
<p>
<div class="divblock">
</div>
</p>
</body>
</html>
I've attached the bg.gif with this posting take it and store that in the same location where you save the above mentioned code and view the page using browser.
Using DIV blocks you can achieve the result that you do it using tables (CSS is better than tables)