%% 
%%  A DANTE-Edition example
%% 
%%  Example 02-11-11 on page 70.
%% 
%%  Copyright (C) 2010 Herbert Voss
%% 
%%  It may be distributed and/or modified under the conditions
%%  of the LaTeX Project Public License, either version 1.3
%%  of this license or (at your option) any later version.
%% 
%%  See http://www.latex-project.org/lppl.txt for details.
%% 
%% 
%% ==== 
% Show page(s) 1
%% 
\documentclass[]{article}
\pagestyle{empty}
\setlength\textwidth{201.70511pt}
\usepackage[T1]{fontenc}
\usepackage[utf8]{inputenc}
\setlength\parindent{0pt}

\usepackage{multirow,makecell}

\begin{document}
\begin{tabular}{ l c c }\hline
\multirowthead{4}{First column head}
  & \multicolumn{2}{c}{\thead{Multi-column head}}\\\cline{2-3}
  & \thead{Second and\\multi-line\\column head} & \thead{Third\\column head}\\\hline
cell text & A &\multirowcell{4}{28--31}\\ \cline{1-2}
\makecell{multi-line      \\ cell text}  & B & \\ \hline
\makecell[l]{left-aligned  \\ cell text} & C
  & \multirowcell{4}[.5\normalbaselineskip][l]{37--43}\\\cline{1-2}
\makecell[r]{right-aligned \\ cell text} & D & \\\hline
\makecell[b]{bottom-aligned    \\ cell text} & E
  & \multirowcell{6}[\normalbaselineskip][r]{37--43\\52--58}\\\cline{1-2}
\makecell[{{p{5cm}}}]{long long long cell text with fixed width} & F & \\\cline{1-2}
\makecell[{{>{\setlength\parindent{1em}}p{5cm}}}]{long long long
	    cell text with fixed width} & G & \\\hline
\end{tabular}
\end{document}