.headwrapper {
border:0;
margin:0;
width:725px;
height:216px;
border-collapse:collapse;
}
.headcontent {
border:0;
margin:0;
border-collapse:collapse;
width:100%;
}	

	<td class="headwrapper" valign="top">
			<table class="headcontent">
				<tr>
					<td width="35">
						<img src="<!--[$imagepath]-->/top_top_im_01.gif" width="35" height="77" alt="" />
					</td>
					<td class="logo">
						<a href="index.html" title="Home">
							<img src="<!--[$imagepath]-->/top_top_im_02.gif" width="149" alt="" />
						</a>
					</td>
					<td class="menubgimage">
						<!--[$centerblocks]-->
					</td>
				</tr>
				<tr>
					<td colspan="3">
						<img src="<!--[$imagepath]-->/top_im.jpg" width="725" height="139" alt="" />
					</td>
				</tr>
			</table>
		</td>