Простой и удобный вид комментариев

<style>  
  .main_comments_class {border: 1px dashed #e7e7e7; background-color: #f9f9f9; width: 100%;margin-bottom:10px;}  
  .main_comments_title {border-bottom: 1px dashed #e7e7e7; width: 100%; height: 20px; font-family: Verdana; font-size:14px; color: #a9a9a9;}  
  .comment_avatar_url {border-right: 1px dashed #e7e7e7; width: 84px; vertical-align: top;}  
  .comment_message_url {width: 500px; vertical-align: top; font-family: Verdana; color: #b8b8b8; font-size: 12px;}  
  .table_avatar_message {height:100%;}  
  num {font-size: 14px; font-weight: bold; color: #929292;}  
  date {font-size: 11px; vertical-align:center;}  
  </style>  

  <table class="main_comments_class">  
  <tr>  
  <td class="main_comments_title"><num>$NUMBER$.</num> $USERNAME$ <date>($TIME$ $WDAY$)</date> $MODER_PANEL$</td>  
  </tr>  
  <tr>  
  <td><table class="table_avatar_message">  
  <tr>  
  <td class="comment_avatar_url"><a href="$PROFILE_URL$" >  

  <?if ($USER_AVATAR_URL$) ?>  
  <img src="$USER_AVATAR_URL$" width="80" border="0" />  
  <?else?>  
  <img src="http://u-ucoz.ru/pict/noava.png.gif" width="80" border="0" >  
  <?endif?>  
  </a></td>  
  <td class="comment_message_url">$MESSAGE$</td>  
  </tr>  
  </table></td>  
  </tr>  
  </table>