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<big><a class="postUser" href="javascript://" onclick="emoticon('[b]$NAME$[/b],');return false;"><span style="color: rgb(255, 180, 0);">$NAME$</span></a></big> $MODER_PANEL$<br>  
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<td class="content" align="right">$ANSWER$ Тут ваш ответ либо текстовая реклама<br></td><td class="content" align="right"><br></td></tr></tbody></table></td></tr></tbody></table><br></div>