<!-- Usual table tag -->
<table bgcolor="#000000" width="100%" cellspacing="1">
<tr>
<td width="33%" bgcolor="#FFFFFF">test</td>
<td width="33%" bgcolor="#FFFFFF">test </td>
<td width="33%" bgcolor="#FFFFFF">test</td>
</tr>
</table>
<!-- CSS Div Way -->
<head>
<title>For Non-tabular matter</title>
<style type="text/css">
.equalboxes {border:1px solid black;width:33%;float:left;}
</style>
</head>
<body>
<div class="equalboxes">test</div>
<div class="equalboxes">test</div>
<div class="equalboxes">test</div>
</body>