3 Layer Code -
<TABLE width="100%" cellpadding="30"
background="Bottom Bg Url" border=2>
<TBODY>
<TR>
<TD>
<TABLE width="100%" cellpadding="5"
background="Middle Bg Url" border=2>
<TBODY>
<TR>
<TD>
<TABLE width="100%"
background="Main Bg Url" border=2>
<TBODY>
<TR>
<TD>
<BR>
<Center>
Content goes here
</Center>
<!--Property of S.R.Designs-->
</TD></TR></TBODY></TABLE>
</TD></TR></TBODY></TABLE>
</TD></TR></TBODY></TABLE>