Sould look like:
<td colspan ='4'><img src="\Pics\H.gif" alt="" border='3' height='100' width='100' /></td>
.
<td>
need to be closed with </td>
<img />
is (in most case) an empty tag. The closing tag is replacede by />
instead... like for br's
<br/>
Your html structure is plain worng (sorry), but this will probably turn into a really bad cross-brwoser compatibility. Also, Encapsulate the value of your attributes with quotes and avoid using upercase in tags.