Select the rows you want to merge & click the merge icon.
Otherwise, select the rows Format Cells Alignment Merge Cells

Thank you for answer, but
It is merge cells, but I need merge rows such as

This is I have:

A B
C
|---|-------------------------|---------------------|------------------------------|
| 1 | | B1 |
C1 |
|---| A1
|---------------------|------------------------------|
| 2 | | B2 |
C2 |
|---| |---------------------|-----------------
------------|
| 3 | | B3 |
C3 |
|---|-------------------------|---------------------|------------------------------|


This is I need:

A B
C
|---|-------------------------|---------------------|------------------------------|
| 1 | | B1 |
C1 |
| | A1 | |
|
| | | OldB2 |
OldC2 |
| | | |
|
| | | OldB3 |
OldC3 |
|---|-------------------------|---------------------|------------------------------|