%% 
%%  A DANTE-Edition example
%% 
%%  Beispiel 01-01-17 auf Seite 10.
%% 
%%  Copyright (C) 2010 H. Voss
%% 
%%  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.
%% 

%%Run also: >>  << 
% Show page(s) 1

\documentclass[]{article}
\pagestyle{empty}
\setlength\textwidth{170.59192pt}
\setlength\parindent{0pt}



\begin{document}
\begin{tabular}{@{}c @{}c@{} c@{}}
  Sp1 Z1 & Sp2 Z1 & Sp3 Z1\\\cline{2-2}
  \begin{tabular}{c|} Sp1 Z2\\Sp1 Z3 \end{tabular} &
  \begin{tabular}{c} Sp2 Z2/3 \end{tabular} &
  \begin{tabular}{|c} Sp4 Z2\\Sp4 Z3 \end{tabular}
     \\\cline{2-2}
  Sp1 Z4 & Sp2 Z4 & Sp3 Z4
\end{tabular}
\end{document}