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\bTABLE
\bTR \bTD State \eTD \bTD3-year average(2001-2003) \eTD \bTD2-year average(2001-2002) \eTD \eTR
%
% merge the first two cells
\bTR \bTD[nc=2] Alabama \eTD  \bTD 13.5 \eTD \eTR
%
% merge last two cells
\bTR \bTD Alaska \eTD \bTD[nc=2] 17.8 \eTD  \eTR
%
%merget all three cells
\bTR \bTD[nc=3] Arizona \eTD  \eTR
\eTABLE

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