%%
%% The LaTeX Companion, 2ed (second printing August 2004)
%%
%% Example 5-7-4 on page 274.
%%
%% Copyright (C) 2004 Frank Mittelbach, Michel Goossens,
%%    Johannes Braams, David Carlisle, and Chris Rowley
%%
%% 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.
%%

\documentclass{ttctexa}
\pagestyle{empty}
\setcounter{page}{6}
\setlength\textwidth{159.0pt}
\StartShownPreambleCommands
\usepackage{multirow}
\StopShownPreambleCommands
\begin{document}
\renewcommand\multirowsetup{\centering}
\newlength\LL \settowidth\LL{100}
\begin{tabular}{|c|c|c|}           \hline
\multirow{2}{\LL}{100}&
      \multicolumn{2}{c|}{qqq}   \\\cline{2-3}
               & A         & B   \\\hline
20000000       & 10        & 10  \\\hline
\end{tabular}
\end{document}
