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\documentclass{article}
% Tabular example from LaTeX manual, p.205
\begin{document}
\begin{tabular}{|r||r@{--}l|p{1.25in}|}
\hline
\multicolumn{4}{|c|}{GG\&A Hoofed Stock}
\\ \hline\hline
&\multicolumn{2}{c|}{Price}& \\ \cline{2-3}
\multicolumn{1}{|c||}{Year}
& \multicolumn{1}{r@{\,\vline\,}}{low}
& high & \multicolumn{1}{c|}{Comments}
\\ \hline
1971 & 97 & 245 & Bad year.\\ \hline
72 & 245 & 245 & Light trading due to a heavy winter. \\ \hline
73 & 245 & 2001 & No gnus was very good gnus this year. \\ \hline
\end{tabular}
\end{document}
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