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\usepackage{multirow}% http://ctan.org/pkg/multirow
\usepackage{hhline}% http://ctan.org/pkg/hhline
\usepackage{xepersian}

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\begin{center}
\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|}\hline
\multirow{2}{*}{data} & \multirow{2}{*}{n} & \multirow{2}{*}{k} & \multicolumn{3}{c|}{ A } & \multicolumn{3}{c|}{B} & \multirow{2}{*}{bb}\\
\hhline{~~~------~}
 &  &  & x=1 & x=2 & x=3 & x=1 & x=2 & x=3 &  \\\hline
Test1 & 100 & 6& 44 & 55 & 66 & 11 & 12 & 13 & 0  \\\hline
Test2 & 200 & 4 &45 & 56 & 67 & 120 & 130 & 140 & 6 \\\hline
\end{tabular}
\end{center}

    

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