documentclass{article}
usepackage{makecell}
usepackage{multirow}
begin{document}
  begin{tabular}{|l|r|l|}
    multirow{2}{*}{Sample} & multicolumn{2}{c|}{AA}\
                            & B            & B \
    sssssssssssssss1        & 111111111    & 22222222222222222222\
end{tabular}
end{document}