%% 
%%  A DANTE-Edition example
%% 
%%  Example 01-01-18 on page 11.
%% 
%%  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{153.70511pt}
\setlength\parindent{0pt}

\newcommand\Btab{}
\renewcommand\Btab[2][c]{\tabular[#1]{#2}}
\newcommand\Etab{}\renewcommand\Etab{\endtabular}

\begin{document}
\Btab{|@{}c @{}c@{} c@{}|}\hline
  \rule{0pt}{3ex}% better spacing above
  co1 l1 & co2 l1 & co3 l1\\\cline{2-2}
  \Btab{c|} co1 l2\\co1 l3 \Etab &
  \Btab{c} co2 l2/3\\ \Etab &
    \Btab{|c} co4 l2\\co4 l3 \Etab \\\cline{2-2}
  \rule[-1.5ex]{0pt}{2ex}% better spacing below
  co1 l4 & co2 l4 & co3 l4\\\hline
\Etab
\end{document}