<div id="header">
<div id="logo">
<a href="/"><img src="ссылка на логотип" border="0" alt="" /></a>
</div>
</div>

/* Header */

#header {
  background: url('ссылка на картинку')
  width: 890px;
  height: 190px;
  margin: 0px auto;
}

/* Logo */

#logo {
  float: left;
  padding: 65px 0 0 0;
}

#logo h1 {
  margin: 0;
  text-transform: lowercase;
  letter-spacing: -2px;
  font-size: 3.6em;
  font-weight: normal;
  color: #FFFFFF;
}

#logo h1 a {
  padding-right: 20px;
  text-decoration: none;
  color: #FFFFFF;
}

#logo p {
  margin: -5px 0 0 0;
  text-transform: uppercase;
  font-size: 1.22em;
  letter-spacing: -1px;
}

#logo a {
  text-decoration: none;
  color: #FFFFFF;
}

<td colspan="3">
  <table width="100%" height="152" cellpadding="0" cellspacing="0" border="0" style="background: #ffffff url('ФОН') top left repeat-x;">
  <tr>

  <td width="380" style="background: url('/images/modern_header_main_border_left.gif') top left no-repeat; padding: 0px 0px 0px 0px; text-align: left; vertical-align: bottom;"><a href="/"><!--<img src="/images/modern_mediaportal_logo.gif" border="0" style="padding-left: 51px;">--><img src="ЛОГО" border="0" style="margin-left: 44px;"></a></td>
  <td style="vertical-align: top; text-align: right;">
  <table width="100%" height="152" cellpadding="0" cellspacing="0" border="0">
  <tr>
   
  </tr>
  </table>
  </td>