Hi:
PROC REPORT is really geared to doing spanning headers horizontally. PROC REPORT writes only 1 report row at a time, so when it is writing the second header row, for spanning header 3, it does not have the ability to back and do vertical merging above ID1 and ID1 or vertical merging for VALUE.
However, although the Report Writing Interface might allow you to do the type of vertical merging you envision, that would be a whole new syntax AND the challenge with the Report Writing Interface is that it is only supported by PDF and HTML destinations right now.
Since you didn't post your code, I used some fake data and used this PROC REPORT to show the best that I think PROC REPORT can do for you compared to the Report Writing Interface (RWI):
The RWI allows you control the row spanning and the column spanning for report headers and for data cells, but if you must have RTF, then this may not be an option for you.
Cynthia
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