Change <table> into <div>

As I have been told quite a bit on here that <table> is out dated and very limited to what you can do with it. So I have decided to try this new fandangle <div> thingie

I have had some goes and trying to replace the items, however I have no luck as I dont fully understand what goes where, etc. How you do column and row spans, tables within tables, heights and widths, etc.

I want it to look like:
http://dev.gmoney.club/cnt.com.au/dev/www-v1.0/home.asp?
user: lisa
pw: Estrela1

<table width=100% cellpadding=0 cellspacing=0 border=0>
	<tr>
		<td height=25>&nbsp;</td>
		<td width=1346 align=center rowspan=3>
			<table width=1346 height=100 cellpadding=0 cellspacing=0 border=0>
				<tr>
					<td width=100 height=100 rowspan=3 background=images/CNT-original.png style="background-size: cover; background-position: center,center">&nbsp;</td>
					<td height=25 align=right><b><font size=2>Contact Us</font></b></td>
				</tr>
				<tr>
					<td height=49 valign=absmiddle bgcolor=#006CB8><img src=images/top-bar-right.png height=49 align=absmiddle><font size=6 color=white><b>&nbsp;Cruise and Touring</b></font></td>
				</tr>
				<tr>
					<td>&nbsp;</td>
				</tr>
				<tr>
					<td>&nbsp;</td>
					<td bgcolor=#666666>
						<table width=1246 cellpadding=0 cellspacing=0 border=0>
							<tr>
							<%
								Set Menu=oConn.Execute("SELECT * FROM menu WHERE menu_live=YES ORDER BY menu_order")
								Do Until Menu.EOF
							%>
								<td onMouseOver=ChangeColor(this); onMouseOut=UnChangeColor(this); align=center><font size=4 color=white>&nbsp;<%=Menu("menu_name")%>&nbsp;</font></td>
							<%
								Menu.MoveNext
									Loop
							%>
								<td width=50%>&nbsp;</td>
							</tr>
						</table>
					</td>
				</tr>
  		  </table>
	  </td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td bgcolor=#006CB8 height=49 align=right><img src=images/top-bar-left.png height=49 align=absbottom></td>
		<td bgcolor=#006CB8 height=49>&nbsp;</td>
	</tr>
	<tr>
		<td>&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
</table>

Thanks all in advance!