Hi:
I'm not sure what you want to do. When you define a table template or when you use PROC REPORT or PROC TABULATE, you can create column headers that are essentially "merged" or that span multiple header columns.
As for the data cells themselves, ODS generally expects that every report row will have the same number of data cells. So, for example, when you use MERGE=ON with a custom table template, you will notice that EVERY cell on a row is merged with the cell to its right. That's because every ODS wants every row to have the same number of data cells in the columns.
It sounds to me like you want to only have certain cells on selected rows merged?? I don't believe this is possible.
cynthia