<!DOCTYPE html> <Head> <Base HRef="http://www.levelextreme.com/"></Base> <Style>BODY { Padding-Top: 0px; Padding-Left: 0px; Padding-Right: 0px; Padding-Bottom: 0px; Margin-Left: 0px; Margin-Right: 0px; Margin-Top: 0px; Margin-Bottom: 0px; } </Style> </Head> <html> <body> <DIV Style="Font-Size: 0px;"><IMG SRC=Images/Point.gif Width=1 Height=2></DIV> <TABLE CELLSPACING=0 CELLPADDING=0 WIDTH=1000 ALIGN=CENTER Style="Border: #444444 1px solid;"> <TR> <TD Style="Border-Bottom: #444444 1px solid;"><DIV Style="Font-Size: 0px;"><IMG src="Images/Top.jpg" width=1000 height=80></DIV></TD> </TR> <TR VALIGN=TOP> <TD BGCOLOR="#FFFFFF"><DIV Style="Font-Size: 0px;"><IMG SRC=Images/Point.gif Width=1 Height=2></DIV>Test <BR> <IMG SRC=Images/Account.png BORDER=0>a</TD> </TR> </TABLE> </body> </html>Thus, this represents a lot of replace all with a function which will accept the two parameters, thus tnLeft and tnTop, which will then generate the proper DIV + IMG + /DIV sequence.