PHP May i ask for a little assistance?

I currently have made a picture in Photoshop CS (well a theme if you will), but i have no idea how to cut it up and put it into tables or anything like that. I know how to use the tool, but not how to cut up my picture. Could some one please tell me what to cut up like places in my website what i would need to make a theme, and which program. Also the theme i want to make is for an E107 websystem. This runs on php i think. Please, im sory if i sound rude by what follows but please for the love of god do not send me to that tutorial website for E107 because i have read it and it does not help me with cutting it up and putting it into tables. Thanks in advanced. Enjoy This.

 

Well...

Ok now im just confused, i looked at a template made by the administrator and i looked at the coding and you didnt have any table commands. How does that work???