%% 
%%  Ein Beispiel der DANTE-Edition
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%%  2. Auflage
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%%  Beispiel 06-03-87 auf Seite 268.
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%%  Copyright (C) 2016 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.
%% 
%% 
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% Show page(s) 1
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\documentclass[]{exaarticle}
\pagestyle{empty}
\setlength\textwidth{145.16928pt}
\setlength\parindent{0pt}
%StartShownPreambleCommands
\usepackage{multirow}
%StopShownPreambleCommands
\begin{document}
\begin{tabular}{|l|l|l|}\hline
  Sp1 Z0 & Sp2 Z0 & Sp3 Z0\\
  Sp1 Z1 & Sp2 Z1
    & \multirow{3}{2cm}{Sp 3}\\\cline{1-1}
  Sp1 Z2 & Sp2 Z2 & \\\cline{1-2}
  Sp1 Z3 & \multirow{2}{1cm}{Sp 2 und mehr Text} &\\
    \cline{1-1}\cline{3-3}
  Sp1 Z4 &        & Sp3 Z4\\\hline
\end{tabular}
\end{document}