Untitled

<html>
<body>

<h4>Cell that spans two columns:</h4>
<table border="1">
<tr>
  <th>Name</th>
  <th colspan="2">Telephone</th>
</tr>
<tr>
  <td>Bill Gates</td>
  <td>555 77 854</td>
  <td>555 77 855</td>
</tr>
</table>

<h4>Cell that spans two rows:</h4>
<table border="1">
<tr>
  <th>First Name:</th>
  <td>Bill Gates</td>
</tr>
<tr>
  <th rowspan="2">Telephone:</th>
  <td>555 77 854</td>
</tr>
<tr>
  <td>555 77 855</td>
</tr>
</table>

</body>