create excel - append Row to a existing row, Row Span and Column Merges

I am able to create the excel from datatable using openxml and c# as in the scenario 1.  Datatable has n no: of rows and say 30 columns in each row and my requirement is to generate excel using openxml, c# from scratch as in scenario 2 sample. 

Any help is greatly appreciated and send me any code snippets to generate this complex excel row.

For the above scenario i need to create 2 header and item rows and then apply column spans and row spans. Can any one please some help me on this. please send me code to create column and row spans. Thanks

The best approach is to create your desired layout using Microsoft Excel. You can then examine the resulting spreadsheet to see what XML you will need to generate. Of course, you will need to use two rows for each record. It should be easy enough to create the proper code from that example.