%% 
%%  A DANTE-Edition example
%% 
%%  Beispiel 02-03-2 auf Seite 29.
%% 
%%  Copyright (C) 2010 H. 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.
%% 

%%Run also: >>  << 
% Show page(s) 1

\documentclass[]{article}
\pagestyle{empty}
\setlength\textwidth{146.59192pt}
\setlength\parindent{0pt}

\usepackage{multirow,bigstrut}

\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{4}{1cm}{Sp 2 und mehr Text} &\\
    \cline{1-1}\cline{3-3}
  Sp1 Z4 &        & Sp3 Z4\\
         &        &       \\
	 &        &       \\\hline
\end{tabular}
\end{document}