Path: utzoo!utgpu!news-server.csri.toronto.edu!cs.utexas.edu!swrinde!elroy.jpl.nasa.gov!ames!orion.arc.nasa.gov!ogawa
From: ogawa@orion.arc.nasa.gov (Arthur Ogawa)
Newsgroups: comp.text.tex
Subject: Re: TABLES - entries spanning rows
Summary: vertical spans in tables
Keywords: table, vertical spanning
Message-ID: <1991Jan25.093804.3765@news.arc.nasa.gov>
Date: 25 Jan 91 09:38:04 GMT
References: <1992@fornax.UUCP>
Sender: usenet@news.arc.nasa.gov (USENET Administration)
Organization: /usr/local/lib/rn/organization
Lines: 21

My apologies, too, for providing LaTeX code instead of TeX. Here's plain
TeX code:

\vbox{%
 \halign{%
  \vrule#&$\vcenter{#}$&\vrule#&$\vcenter{#}$&\vrule#\cr
  \noalign{\hrule}%
  &\hbox{ SPAN \strut}&&
   \halign{%
    \hfil\ # \strut\hfil&\vrule#&\hfil\ # \strut\hfil\cr
    \multispan3 \hfil TEST\strut\hfil\cr
    \noalign{\hrule}%
    TEST2&&TEST3\cr
    }%
   &\cr
  \noalign{\hrule}%
  }%
 }%

Of course, this must be modified to suit the needs of the table you have
in mind, but it will serve as a template.