Converting the layers to tables
After you finalize the page's layout, you can use the UltraDev command, Modify > Convert > Layers to Table, to convert the layers to tables so older browsers can view the page. UltraDev creates a table structure that accurately preserves the page layout. It even creates transparent gifs and inserts them where necessary to act as spacers.
However, you decide not to convert the layers until the site is ready to publish. While the site is under construction, layers give you and your colleagues more flexibility to revise the layout. When the site is ready to deploy, you'll convert the layers to tables by choosing Modify > Convert > Layers to Table.
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