Latex table multiple row and multiple column

One first sketch may be the following:

\documentclass{article}
\usepackage{multirow}

\begin{document}

\begin{tabular}{|c|c|c|c|c|c|}
\hline
\multirow{3}{*}{A} & \multicolumn{2}{c|}{User B} & %
    \multicolumn{2}{c|}{User C} & \multirow{3}{*}{D}\\
\cline{2-5}
 & \multicolumn{2}{c|}{Value} & \multicolumn{2}{c|}{Value} & \\
\cline{2-5}
 & B1 & B2 & C1 & C2 & \\
\hline
 & & & & & \\
\hline
 & & & & & \\
\hline
% etc. ...
\end{tabular}

\end{document}

It produces:

Addendum:

\documentclass{article}
\usepackage{multirow}

\begin{document}

{\sffamily %
\begin{tabular}{|c|c|c|c|c|c|c|}% seven columns now, not six...
\hline
\multirow{3}{*}{A} & \multicolumn{2}{c|}{User B} & \multirow{3}{*}{X} & %
    \multicolumn{2}{c|}{User C} & \multirow{3}{*}{D}\\
\cline{2-3}\cline{5-6}
 & \multicolumn{2}{c|}{Value} & & \multicolumn{2}{c|}{Value} & \\
\cline{2-3}\cline{5-6}
 & B1 & B2 & & C1 & C2 & \\
\hline
 & & & & & & \\
\hline
 & & & & & & \\
\hline
% etc. ...
\end{tabular}
}%

\end{document}

produces:

Please, critically check all the differences between the original code and this latter.

Don't forget that several LaTeX packages can help you improving style, dimensions and spacing of your table: among these, I advise you to have a look at bigstrut.

Also:

\documentclass{article}
\usepackage{multirow}

\begin{document}
\begin{tabular}{|c|c|c|c|c|c|c|}
\hline
\multirow{3}{*}{A} & \multirow{3}{*}{X} & \multicolumn{2}{c|}{User B} & \multicolumn{2}{c|}{User C} & \multirow{3}{*}{D}\\
\cline{3-6}
 & & \multicolumn{2}{c|}{Value} & \multicolumn{2}{c|}{Value} & \\
\cline{3-6}
 & & B1 & B2 & C1 & C2 & \\
\hline
 & & & & & & \\
\hline
\end{tabular}

\end{document}

You should now be able to operate on your own further changes to the model of table.

Check out the multirow package:

http://texblog.org/2012/12/21/multi-column-and-multi-row-cells-in-latex-tables/

You have to include the library:

%multi-column
\multicolumn{number cols}{align}{text} % align: l,c,r

%multi-row
\usepackage{multirow}

\multirow{number rows}{width}{text}

Then it looks like this:

\documentclass[11pt]{article}
\usepackage{multirow}
\begin{document}

\begin{table}[ht]
\caption{Multi-column and multi-row table}
\begin{center}
\begin{tabular}{ccc}
    \hline
    \multicolumn{2}{c}{\multirow{2}{*}{Multi-col-row}}&X\\
    \multicolumn{2}{c}{}&X\\
    \hline
    X&X&X\\
    \hline
\end{tabular}
\end{center}
\label{tab:multicol}
\end{table}

\end{document}

note: code examples from the link provided