In most of the cases specially for reporting purpose we need to merge GridView cells or columns for client preferred output. In this example i will show you how one can merge GridView cells or columns in asp.net C#. My special focus is on to merge cells when both contains same or equal data. So that the GridView looks like a traditional report. For merging GridView cells here i want to show you a generic way so that you can use only one common method for all GridViews in your project where applicable. Let i have 3 tables named Brand,Category and product. I want to merge all brand & category if consecutive rows contains same data.