You should never use tables for layout purposes; that's what CSS is for. CSS allows you to specify exactly how an element should be displayed, e.g. its size, margin, padding, positioning, type face, colours, etc. You can create very rich layouts relatively easily with CSS, and with much, much less code than would be required in a table-based layout. Check out http://htmldog.com/ for some good tutorials.
<html><head>
<?php mosShowHead(); ?>
</head>
<body bgcolor="#FFFFFF" text="#000000">
<table width="780" border="1">
<!-- Part 1 -->
<tr>
<!-- Area 1 -->
<td colspan="2" height="89" bgcolor="#F5C228"> </td>
<!-- Area 2 -->
<td width="178" height="120" rowspan="2" bgcolor="#FFCC33">
<?php mosLoadModules ( 'user4' ); ?>
</td>
</tr>
<tr>
<!-- Area 3 -->
<td colspan="2" height="33" bgcolor="#FFCC33">
<?php mosPathWay(); ?>
</td>
</tr>
<!-- Part 2 -->
<tr>
<!-- Area 4 -->
<td width="197" height="233" bgcolor="#F5EE28" valign="top">
<?php mosLoadModules ( 'left' ); ?>
</td>
<!-- Area 5 -->
<td width="389" height="233" valign="top">
<?php mosMainBody(); ?>
</td>
<!-- Area 6 -->
<td width="178" height="233" bgcolor="#FFFF33" valign="top">
<?php mosLoadModules ( 'right' ); ?>
</td>
</tr>
<!-- Part 3 -->
<tr bgcolor="#FFCC33">
<!-- Area 7 -->
<td colspan="3" height="40">