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Consider this example:

documentclass{report}

usepackage{tabularx}

usepackage{lipsum}

usepackage{multirow}

renewcommand{tabularxcolumn}[1]{m{#1}}

begin{document}

begin{tabularx}{0.5linewidth}{llX}

  multirow{2}{*}{A} & B & lipsum[1][1-2] \

                     & C & lipsum[2][1-3]\

end{tabularx}

end{document}

The output is

I have used Vertical alignment in tabularx X column type to centre cells vertically.

However, I am not pleased the way "A" is centred. It uses multirow. How to centre "A" vertically in the middle of the table?

Solution that avoids the use of multirow is also accepted.

As Ulrike said in a comment, to avoid manual adjustment, nesting tabulars could be a solution.

I would put a tabular with an m column of appropriate width in the main tabular.

I added the lines just to show the "A" is vertically centered.

documentclass{report}

usepackage{tabularx}

usepackage{array}

usepackage{lipsum}

begin{document}

noindentbegin{tabular}{|ll}

hline

  A & 

    begin{tabular}{@{}lm{.352linewidth}@{}}

        B & lipsum[1][1-2]\

        C & lipsum[2][1-3]\

    end{tabular}\

    hline

end{tabular}



vspace{4ex}noindentbegin{tabularx}{.5linewidth}{|llX}

    hline

    A & B & Just for benchmark\

    hline

end{tabularx}

end{document}

Here is a possibe solution using a minipage and a tabularx:

documentclass{report}

usepackage{tabularx}

usepackage{lipsum}

usepackage{multirow}

renewcommand{tabularxcolumn}[1]{m{#1}}

usepackage{calc}



begin{document}



begin{minipage}{2em}

A

end{minipage}%

begin{tabularx}{0.5linewidth-2em}{lX}

   B & lipsum[1][1-2]  \

   C & lipsum[2][1-3]\

end{tabularx}



end{document}

In this case you can use a 1-row multicolumn as the baseline of the m-column is there. In other cases you will have to use the vmode-option described in the documentation. Imho while multirow works okay with 1-line cells it is imho rather a pain with m- and p-columns and I use it seldom.

documentclass{report}

usepackage{tabularx}

usepackage{lipsum}

usepackage{multirow}

begin{document}

% with X as p-column 5 works:

begin{tabularx}{0.5linewidth}{llX}

  multirow{5}{*}{A} & B & lipsum[1][1-2] \

                     & C & lipsum[2][1-3]\

end{tabularx}



%X as m-column:

renewcommand{tabularxcolumn}[1]{m{#1}}

begin{tabularx}{0.5linewidth}{llX}

  multirow{1}{*}{A} & B & lipsum[1][1-2] \

                     & C & lipsum[2][1-3]\

end{tabularx}

end{document}

To center the A over both cells use a value of 8.5 or 9 works (that's the number of lines below the baseline of the first cell.

documentclass{report}

usepackage{tabularx}

usepackage{lipsum}

usepackage{multirow}

renewcommand{tabularxcolumn}[1]{m{#1}}

begin{document}

begin{tabularx}{0.5linewidth}{llX}

  multirow{9}{*}{A} & B & lipsum[1][1-2] \

                     & C & lipsum[2][1-3]\

end{tabularx}

end{document}