You can merge any number of adjacent cells—as long as the entire selection is a line or a rectangle of cells—to produce a single cell that spans several columns or rows. You can split a cell into any number of rows or columns, regardless of whether it was previously merged. Dreamweaver automatically restructures the table (adding any necessary colspan or rowspan attributes) to create the specified arrangement.
In the following example, the cells in the middle of the first two rows have been merged into a single cell that spans two rows.