<table width=200 height=200 border=1>
<tr>
<td align="center"><
div style="position:relative; top:0; left:0; width:200px; height:200px; background:red; "><table width=200 height=200>
<tr>
<td align=center valign=center>1</td>
</tr>
</table></
div><
div style=" position:relative; top:0; width:200px; height:200px; left:0; margin-top:-200px; "><table width=200 height=200>
<tr>
<td align=center valign=bottom>2</td>
</tr>
</table></
div></td>
</tr>
</table>