<td colspan=3>
tells the browser to make the cell occupy the same horizontal space
as three cells in rows above or below it. The browser flows the
contents of the cell to occupy the entire space.
If there aren't enough empty cells on the right, the
browser just extends the cell over as many columns as exist to the
right; it doesn't add extra empty cells to each row
to accommodate an overextended colspan value.
Similar to the colspan attribute,
rowspan stretches a cell down two or more rows in
a table. You include the rowspan attribute in the
<th> or <td> tag of
the uppermost row of a table where you want the cell to begin and set
its value equal to the number of rows you want it to span. The cell
then occupies the same space as the current row and an appropriate
number of cells below that row. The following code:
<td rowspan=3>
creates a cell that occupies the current row plus two more rows below
that. The browser ignores overextended rowspan
values and extends the current cell only down rows
you've explicitly defined by other
<tr> tags following the current row.