Code:
<table width="100%" cellpadding=0 cellspacing=0><tr><td background="/images/logo.jpg" height=118px style="padding:0px; spacing:0px;">

<TABLE cellSpacing=0  border="0"  cellPadding=0 width="100%" >
<TR vAlign=center>
<td align="right" width=91 ></td>

<td width=356><span class="style1"></span></td>

<TD width="481" align=right><span class="normal_blue">

{insert name="msg_count" assign=total_msg}


<TABLE cellSpacing=0 cellPadding=0 border=0>
<TR>

{if $smarty.session.USERNAME ne ""}

<TD>{$smarty.session.USERNAME}!
 <a href="{$baseurl}/inbox.php">[img]{$baseurl}/templates/images/icon_mail_off.gif[/img]{else}
src="{$baseurl}/templates/images/newmail.gif" border=0>{/if}</A>
({$total_msg}) </TD>
<TD style="PADDING-RIGHT: 5px; PADDING-LEFT: 5px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px">|</TD>
<TD>Log Out</TD>

{else}

<TD>Sign Up</TD>
<TD style="PADDING-RIGHT: 5px; PADDING-LEFT: 5px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px">|</TD>
<TD>Log In</TD>


{/if}

<TD style="PADDING-RIGHT: 5px; PADDING-LEFT: 5px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px">|</TD>
<TD>Help</TD>
</TR>
</TABLE>

  </span>

</TD>
</TR>
</TABLE>
Could anyone can fix this to me. coz i always got trouble with smarty
Thank you.