Grid[{ {Item[a, Alignment -> Center], b}, {SpanFromAbove, c}}, Frame -> All] Grid[{ {Item[a, Alignment -> Center], Item[Column[{b, c}]]}}, Frame -> All] Grid[{ {Item[a, Alignment -> Center], Item[Column[{b, c}, Frame -> All]]}}, Frame -> All] Grid[{ {a, Item[b, Alignment -> Center]}, {c, SpanFromAbove}}, Frame -> All] Grid[{ {Item[a, Alignment -> Center], Item[b, Alignment -> Center], c}, {SpanFromAbove, SpanFromAbove, d}, {SpanFromAbove, e, f}}, Frame -> All]