Code:
<table border="0" cellpadding="0" cellspacing="0">
	<tr>
		<td  colspan ="7" height="1" bgcolor="black"></td>
	</tr>
	<tr>		
		<td width="1" bgcolor="black"></td>
		<td width="100" align="center" height="30">cell 11</td>
		<td width="1" bgcolor="black"></td>
		<td width="100" align="center">cell 12</td>
		<td width="1" bgcolor="black"></td>
		<td width="100" align="center">cell 13</td>
		<td width="1" bgcolor="black"></td>
	</tr>
	<tr>
		<td  colspan ="7" height="1" bgcolor="black"></td>
	</tr>
	<tr>		
		<td width="1" bgcolor="black"></td>
		<td width="100" align="center" height="30">cell 21</td>
		<td width="1" bgcolor="black"></td>
		<td width="100" align="center">cell 22</td>
		<td width="1" bgcolor="black"></td>
		<td width="100" align="center">cell 23</td>
		<td width="1" bgcolor="black"></td>
	</tr>
	<tr>
		<td  colspan ="7" height="1" bgcolor="black"></td>
	</tr>
	<tr>		
		<td width="1" bgcolor="black"></td>
		<td width="100" align="center" height="30">cell 31</td>
		<td width="1" bgcolor="black"></td>
		<td width="100" align="center">cell 32</td>
		<td width="1" bgcolor="black"></td>
		<td width="100" align="center">cell 33</td>
		<td width="1" bgcolor="black"></td>
	</tr>
	<tr>
		<td  colspan ="7" height="1" bgcolor="black"></td>
	</tr>
</table>
The above code will show a table which has 9 cells.
<table> is used in the above tag.
I like to know whether we can make it without table?

Can I make it using only CSS?

How can I make the same result with the above result without table?

Thanks in Advance