%% 
%%  A DANTE-Edition example
%% 
%%  Beispiel 02-11-5 auf Seite 66.
%% 
%%  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{218.59192pt}
\setlength\parindent{0pt}
\usepackage[utf8]{inputenc}
\usepackage[ngerman]{babel}

\usepackage{makecell}

\begin{document}
\renewcommand\cellalign{lt}
\renewcommand\theadalign{lb}
\renewcommand\theadfont{\itshape\small}
\begin{tabular}{@{}ccc@{}}
\thead{Titel für die\\Spalte 1}
  & \thead{Spalte 2}
    & \thead{Spalte 3} \\\hline
A & \makecell*{vertikal oben\\LINKS} & B\\
C & \makecell{vertikal oben\\ LINKS}
  & RECHTS \\\hline
\end{tabular}
\end{document}