%% 
%%  A DANTE-Edition example
%% 
%%  Beispiel 02-03-8 auf Seite 32.
%% 
%%  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{194.59192pt}
\setlength\parindent{0pt}

\usepackage{multirow,bigstrut}
\renewcommand\multirowsetup{\centering}

\begin{document}
\begin{tabular}{| l | r | r |}\hline
 Sp1 Z0 & Sp2 Z0 & Sp3 Z0\\  Sp1 Z1 & Sp2 Z1
& \multirow{3}[6]{2cm}{Sp3}\bigstrut\\\cline{1-1}
 Sp1 Z2 & Sp2 Z2 & \bigstrut\\\cline{1-2}
 Sp1 Z3 &
 \multirow{2}[4]{2cm}[0.8\abovedisplayskip]{%
  \[f(x,y)=xy\]} &
  \bigstrut\\\cline{1-1}\cline{3-3}
 Sp1 Z4 &        & Sp3 Z4\bigstrut\\\hline
\end{tabular}
\end{document}