how to design a table column heading ...urgent

Hi Frndz..

As per my requirement i need 2 put a table column name in side this i need to put 3 sub column headings like

Nego Rate

amount chanrges paidamount

the Negorate is a single column inside this i need to put 3 sub columun what i mentioned above.

plz suggest me ASAP..

Regards

Rajesh