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