How to Merge two cells of a row in a Static table dynamically ?

 Hi Friends,
                        I am facing a problem regarding Mergining of cells dynamically in a static table.
        I Have a static table of 10 rows, 10 cells in each row. in that i am inserting an image which will be in table for a limited period. Now i  want to merge two of the cells in first row(cell 1 & 2)  dynamically. that means i am passing cell numbers that to be merge. and that two cells to be merge dynamically and then i am inseting image . and after the limited period when i am removing  the image the two cell which r merged should be separated dynamically .and table should look as previous one having 10 rows, 10 cells in each row(total cells 100). 
                so ...