Use a p tag inside the td cell with a margin-top for the lower p tag to create space:-
<table>
<tr>
<td><img
src="http://home.comcast.net/~richmaxw/images/ad/TC00507-
PI23.png"></td>
<td valign="top"><font color=""><p>NEED
HELP WITH</p></font><!--<br /><br /> br tags not needed-->
<p style="margin-top: 200px">YOUR
COMPUTER?</p>
</td>
</tr>
</table>
and remember to close the table tag like I have.
A tutorial may help you, there are links to some here:-
http://www.wickham43.supanet.com/tutorial/links.html
You need to add a doctype above the <html> tag and some meta tags in the head section, especially a charset for character type.
Check for errors with a validator (link in my link above).
Code downloaded to my PC will be deleted in due course.
WIN7; IE9, Firefox, Opera, Chrome and Safari for Windows; screen resolution usually 1366*768.
Also IE6 on W98 with 800*600 and IE8 on Vista 1440*900.