<body>
  <table border="1" cellspacing="2" cellpadding="2">
    <tr>
      <td></td>
      <th>2009</th>
      <th>2010</th>
      <th>2011</th>
    </tr>
    <tr>
      <td>Produkt 1</td>
      <td align="center" colspan="2">2645</td>
      <!-- brak komórki -->
      <td align="right">1429</td>
    </tr>
    <tr>
      <td>Produkt 2</td>
      <td align="right">224</td>
      <td align="right" rowspan="2">8832</td>
      <td align="right" rowspan="2">9269</td>
    </tr>
    <tr>
      <td>Produkt 3</td>
      <td align="right">7681</td>
      <!-- brak komórki -->
      <!-- brak komórki -->
    </tr>
  </table>
</body>