\documentclass{article}
\usepackage{multirow}
\begin{document}
\begin{table}[h]
\begin{tabular}{|*{5}{c|}}
\hline
& \multicolumn{2}{c|}{X} & \multicolumn{2}{c|}{X} \\
\hline
X & X & X & X & X \\
\hline
X & \multicolumn{4}{c|}{X}\\
\hline
\end{tabular}
\end{table}
\end{document}