I cannot get rid of a gap between the header.inc and side_bar.inc images as shown. The header is in a table which I think forces a blank line below it. Any ideas??? Help please!!!

Here is the code (if it helps)
<!--#include file="skin_file.inc" -->
</head>
<body topmargin="0" leftmargin="0">
<td height="100" width="142">
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%">
<tr>
<td height="100" width="142"><img src="../images/...............(shortened not to bore you)..............................................
background="../images/TEMPLATE215.jpg"> </td& amp; amp; gt;
</tr><p style="margin-top: 0; margin-bottom: 0"></p>
</table>
<%'If the user is admin display a link to the admin memnu
If lngLoggedInUserID = 1 Then Response.Write("<a href=""admin/admin_menu.asp"">" & strTxtAdmin & "</a>") %>
</table>
<p align="left">
</table>
<body bgcolor="<% = strBgColour %>" text="<% = strTextColour %>" background="<% = strBgImage %>" marginheight="0" marginwidth="0" topmargin="0" leftmargin="0">
<table width="100%" border="0" cellspacing="0" cellpadding="0" height="0" style="border-collapse: collapse" bordercolor="#111111">
<tr>
<td width="0%" valign="top"><!-- #include file="side_bar.inc" --></td>
<td width="100%" valign="top">
Edited by jack333