I had been searching for a way to merge cells in a GridView

If e.Row.DataItemIndex % 2 = 0 Then
e.Row.Cells(0).RowSpan = 2
e.Row.Cells(1).RowSpan = 2
End If
‘Remove the extra cells created due to row span for odd rows
If e.Row.DataItemIndex % 2 = 1 Then
e.Row.Cells.RemoveAt(0)
e.Row.Cells.RemoveAt(0)
e.Row.Cells(1).HorizontalAlign = HorizontalAlign.Center
End If

This code should take every cell in the first and second columns and merge it with the cell directly below it. Of course, this should be used very carefully, because you could screw up your data if each record does not have another corresponding record with it. However, this shouldn’t be too difficult to program around by adding data checks.