Cevap yazan arkadaşlara çok teşekkür ederim.
Şehir dışında olduğum için geç bakabildim..
Faydalandığım adres
http://www.htmlcodetutorial.com/tables/index_famsupp_30.html
<TABLE BORDER=2 CELLPADDING=4>
<TR> <th bgcolor="white" ></th><th colspan="3" bgcolor="#77f7da">Semerkand</th><th colspan="3" bgcolor="#ffcae4">Aile</th><th colspan="3" bgcolor="#c40062">Mostar</th><th colspan="3" bgcolor="#ff8282">Toplam</th><th colspan="3" bgcolor="#fadaaf">Kitap</th> </TR>
<TR>
<TH BGCOLOR="white" ></TH>
<TD>Abone</TD><TD>Odenen</TD><TD>Kalan</TD><TD>Abone</TD><TD>Odenen</TD><TD>Kalan</TD><TD>Abone</TD> <TD>Odenen</TD><TD>Kalan</TD><TD>Abone</TD><TD>Odenen</TD><TD>Kalan</TD><TD>Mevcut</TD><TD>Odenen</TD><TD>Kalan</TD>
</TR>
<TR>
<TR>
<th bgcolor="#0078f0" >Merkez</th>
<TD><?=$ssay;?></TD><TD><?=$sodenen;?></TD><TD><?=$skalan;?></TD><TD><?=$asay;?></TD> <TD><?=$aodenen;?></TD><TD><?=$akalan;?></TD><TD><?=$msay;?></TD><TD><?=$sodenen;?></TD><TD><?=$mkalan;?></TD><TD>tabone</TD> <TD>-</TD><TD>-</TD><TD>Mev</TD><TD>od.</TD><TD>Kal</TD>
</TR>
<TR>
<th bgcolor="#3399ff" >Alpu</th>
<TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD> <TD>-</TD><TD>-</TD><TD>Mev</TD><TD>od.</TD><TD>Kal</TD>
<TR>
<th bgcolor="#8ac5ff" >Beylikova</th>
<TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD> <TD>-</TD><TD>-</TD><TD>-</TD> <TD>-</TD><TD>-</TD><TD>-</TD> <TD>-</TD><TD>-</TD><TD>Mev</TD><TD>od.</TD><TD>Kal</TD>
<TR>
<th bgcolor="#d7ebff" >Cevsad</th>
<TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD> <TD>-</TD><TD>-</TD><TD>Mev</TD><TD>od.</TD><TD>Kal</TD>
<TR>
<th bgcolor="#ff3e3e" >Toplam</th>
<TD>-</TD><TD>-</TD><TD>-</TD><TD>-</TD> <TD>-</TD><TD>-</TD><TD>-</TD> <TD>-</TD><TD>-</TD><TD>-</TD> <TD>-</TD><TD>-</TD><TD>Mev</TD><TD>od.</TD><TD>Kal</TD></TR>
</TABLE>