One first sketch may be the following:
\documentclass{article}
\usepackage{multirow}
\begin{document}
\begin{tabular}{|c|c|c|c|c|c|}
\hline
\multirow{3}{*}{A} & \multicolumn{2}{c|}{User B} & %
\multicolumn{2}{c|}{User C} & \multirow{3}{*}{D}\\
\cline{2-5}
& \multicolumn{2}{c|}{Value} & \multicolumn{2}{c|}{Value} & \\
\cline{2-5}
& B1 & B2 & C1 & C2 & \\
\hline
& & & & & \\
\hline
& & & & & \\
\hline
% etc. ...
\end{tabular}
\end{document}
It produces:
Addendum:
\documentclass{article}
\usepackage{multirow}
\begin{document}
{\sffamily %
\begin{tabular}{|c|c|c|c|c|c|c|}% seven columns now, not six...
\hline
\multirow{3}{*}{A} & \multicolumn{2}{c|}{User B} & \multirow{3}{*}{X} & %
\multicolumn{2}{c|}{User C} & \multirow{3}{*}{D}\\
\cline{2-3}\cline{5-6}
& \multicolumn{2}{c|}{Value} & & \multicolumn{2}{c|}{Value} & \\
\cline{2-3}\cline{5-6}
& B1 & B2 & & C1 & C2 & \\
\hline
& & & & & & \\
\hline
& & & & & & \\
\hline
% etc. ...
\end{tabular}
}%
\end{document}
produces:
Please, critically check all the differences between the original code and this latter.
Don't forget that several LaTeX packages can help you improving style, dimensions and spacing of your table: among these, I advise you to have a look at bigstrut
.
Also:
\documentclass{article}
\usepackage{multirow}
\begin{document}
\begin{tabular}{|c|c|c|c|c|c|c|}
\hline
\multirow{3}{*}{A} & \multirow{3}{*}{X} & \multicolumn{2}{c|}{User B} & \multicolumn{2}{c|}{User C} & \multirow{3}{*}{D}\\
\cline{3-6}
& & \multicolumn{2}{c|}{Value} & \multicolumn{2}{c|}{Value} & \\
\cline{3-6}
& & B1 & B2 & C1 & C2 & \\
\hline
& & & & & & \\
\hline
\end{tabular}
\end{document}
You should now be able to operate on your own further changes to the model of table.