<table>
<tr>
<td rowspan= "2"> lorem </td>
<td> Ipsum </td>
<td> lorem </td>
</tr>
<tr>
<td> lorem </td>
<td> ipsum </td>
</tr>
<!-- Here we have 2 rows and 3 columns, but we have created 3 in the first,
and 2 in the second. In this case because we used rowspan, the first cell
in the first row will take also a space in the second row so it'll be merged.-->
<td colspan="4">Content</td>
<td rowspan="4">Content</td>