ALV grid with 2 labels on the output

Hi,

I am trying ALV Grid with two labels using Function modules.

in the output, it should appear like...

Header1 | Header2 | Header3 | Header4 |

T21

T22

T31

T32

First line is for Header lable and second line is for item lable under corresponding Header labels.

Pls. can any suggest me a solution for this..

Thanks

PRa