An HTML table with a header cell that spans three rows:

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<html> <head> <meta http-equiv="Content-Type" content="text/html; charset=utf-8" /> </head> <body> <table width="100%" border="1"> <tr> <th>Month</th> <th>Savings</th> <th rowspan="3">Savings for holiday!</th> </tr> <tr> <td>January</td> <td>$100</td> </tr> <tr> <td>February</td> <td>$80</td> </tr> </table> </body> </html>
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