%% 
%%  Ein Beispiel der DANTE-Edition
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%%  1. Auflage
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%%  Beispiel 06-03-95 auf Seite 283.
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%%  Copyright (C) 2011 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
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\documentclass[]{exaarticle}
\pagestyle{empty}
\setlength\textwidth{166.324pt}
\setlength\parindent{0pt}
\StartShownPreambleCommands
\usepackage{multirow,bigstrut}
\renewcommand\multirowsetup{\centering}
\StopShownPreambleCommands
\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}