{| border="1" cellpadding="5" cellspacing="0"
|-
| Column 1 || Column 2 || Column 3
|-
| rowspan="2"| A
| colspan="2" align="center"| B
|-
| C <!-- column 1 occupied by cell A -->
| D
|-
| E
| rowspan="2" colspan="2" align="center"| F
|-
| G <!-- column 2+3 occupied by cell F -->
|-
| colspan="3" align="center"| H
|}