documentclass[12pt,a4paper]{article}
usepackage[T1]{fontenc}
usepackage[utf8]{inputenc}
usepackage{graphicx}
usepackage{epstopdf}
usepackage[export]{adjustbox}

newcommand{subf}[2]{%
 {smallbegin{tabular}[t]{@{}c@{}}
  #1\ hline #2
 end{tabular}}%
}


begin{document}
begin{figure}
centering
begin{tabular}{|c|c|}
hline
subf{includegraphics[valign=T,width=60mm]{Steep3Hist.eps}}
  {Simulated Subset 3 Data}
 &
subf{includegraphics[valign=T,width=60mm]{Steep3Hist.eps}}
{Results for Simulated Subset 3 Data}\
hline
begin{tabular}[t]{l|l}
hline
Statistic & Value \hline
Max & 2 \
min & 3 \
Mean & 2 \
Std & 3\
Skew & 2 \
Kurtosis & 3 \
Percent Positive & 100\
end{tabular}

&
begin{tabular}[t]{l|l}
hline
Statistic & Value \hline
Max & 2 \
min & 3 \
Mean & 2 \
Std & 3\
Skew & 2 \
Kurtosis & 3 \
Percent Positive & 100\
end{tabular}\
hline
 subf{includegraphics[valign=T,width=60mm]{Steep3Hist.eps}}
 {Results for Simulated Subset 3 Data}
&
 subf{includegraphics[valign=T,width=60mm]{Steep3Hist.eps}}
{Results for Simulated Subset 3 Data}\
hline
begin{tabular}[t]{l|l}
hline
Statistic & Value \hline
Max & 2 \
min & 3 \
Mean & 2 \
Std & 3\
Skew & 2 \
Kurtosis & 3 \
Percent Positive & 100\
end{tabular}
&
begin{tabular}[t]{l|l}
hline
Statistic & Value \hline
Max & 2 \
min & 3 \
Mean & 2 \
Std & 3\
Skew & 2 \
Kurtosis & 3 \
Percent Positive & 100\
end{tabular}\
hline
end{tabular}
caption{Results of Simulation Study for the Steepener Strategy}
end{figure}
end{document}

multicolumn{2}{c}{<Caption Text>}\

documentclass[12pt,a4paper]{article}
usepackage[T1]{fontenc}
usepackage[utf8]{inputenc}
usepackage[demo]{graphicx} % remove 'demo' option in real document
usepackage{epstopdf}
usepackage[export]{adjustbox}

%% Two additional packages
usepackage{booktabs} % for 'addlinespace' macro
usepackage{setspace} % for 'setstretch' macro

newcommand{subf}[2]{%
 {smallbegin{tabular}{@{}c@{}}
  #1\  hline  addlinespace #2 \ addlinespace % some more whitespace
 end{tabular}}%
}

begin{document}
begin{figure}
centering
begin{tabular}{|c|c|}
hline
subf{includegraphics[valign=T,width=0.44textwidth]{Steep3Hist.eps}}{Simulated Subset 3 Data}
 &
subf{includegraphics[valign=T,width=0.44textwidth]{Steep3Hist.eps}}{Results for Simulated Subset 3 Data}\
%hline

setstretch{0.9}
begin{tabular}{l|l}
hline
Statistic & Value \
hline
Max & 2 \
min & 3 \
Mean & 2 \
Std & 3\
Skew & 2 \
Kurtosis & 3 \
Percent Positive & 100\
addlinespace
multicolumn{2}{c}{First set of descriptive stats}\
end{tabular}
&
setstretch{0.9}
begin{tabular}{l|l}
hline
Statistic & Value \hline
Max & 2 \
min & 3 \
Mean & 2 \
Std & 3\
Skew & 2 \
Kurtosis & 3 \
Percent Positive & 100\
addlinespace
multicolumn{2}{c}{Second set of descriptive stats}\
end{tabular}\
hline

 subf{includegraphics[valign=T,width=0.44textwidth]{Steep3Hist.eps}}{Results for Simulated Subset 3 Data}
&
 subf{includegraphics[valign=T,width=0.44textwidth]{Steep3Hist.eps}}{Results for Simulated Subset 3 Data}\
%hline

setstretch{0.9}
begin{tabular}{l|l}
hline
Statistic & Value \hline
Max & 2 \
min & 3 \
Mean & 2 \
Std & 3\
Skew & 2 \
Kurtosis & 3 \
Percent Positive & 100\
addlinespace
multicolumn{2}{c}{Third set of descriptive stats}\
end{tabular}
&
setstretch{0.9}
begin{tabular}{l|l}
hline
Statistic & Value \hline
Max & 2 \
min & 3 \
Mean & 2 \
Std & 3\
Skew & 2 \
Kurtosis & 3 \
Percent Positive & 100\
addlinespace
multicolumn{2}{c}{Fourth set of descriptive stats}\
end{tabular}\
hline
end{tabular}
caption{Results of Simulation Study for the Steepener Strategy}
end{figure}
end{document}