How to add sub heading for every heading in the list view dynamically

Hi

 How to add sub heading for every heading in the list view dynamically

and how to add row heading for each row dynamically in listview in Visual Basic 6.0

 Please refer the format below

| Column Heading1

-------------------|---------------------------------------

                        |column sub heading1

-------------------|---------------------------------------

Row heading1 |

Row heading 2|

                       |

Thanks and Regards

N.Ramachandran