I have a table (3x3) that counts "< /form>" as space in IE. The code for 1 td looks like:

<style type="text/css">
table
{
    border-width: 0px;
    border-collapse: collapse;
    padding: 0px;
}
td, th 
{
    padding: 0px;
}
</style>
<table><tr><td><form name="form" action="index.php" method="post"><input type="hidden" name="from" value="a" /><input type="image" src="pic1.gif" alt="1" name="submit" value="submit" /></form></td>

There is no spaces anywhere outside the tags. Inside the td, there is a form, with a hidden field and a picture. Firefox shows only the picture, but IE has spaces between the rows.

I did a little debugging, and found it was from the /form. Does anyone know a fix to this?