A solutions that, without too much code, does what's requested; the main trick is to reduce the \tabcolsep (and the font size):
\begin{figure}
\centering\small\setlength{\tabcolsep}{1.45pt}
\begin{tabular}{|*{32}{c|}}
\multicolumn{32}{l}{Bit}\\
\multicolumn{8}{|c|}{\tiny 31\hfill 24}&
\multicolumn{8}{c|}{\tiny 23\hfill 16}&
\multicolumn{8}{c|}{\tiny 15\hfill 8}&
\multicolumn{8}{c|}{\tiny 7\hfill 0} \\
\hline
S &
E & E & E & E & E & E & E & E &
M & M & M & M & M & M & M & M &
M & M & M & M & M & M & M & M &
M & M & M & M & M & M & M \\
\hline
\multicolumn{1}{|c|}{}&
\multicolumn{8}{c|}{Wykładnik} &
\multicolumn{23}{c|}{Mantysa} \\
\cline{2-32}
\multicolumn{5}{|c}{Znak} & \multicolumn{27}{c}{}\\
\cline{1-5}
\end{tabular}
\caption{IEEE754}
\end{figure}

If cells are desired to have the same width, then I suggest some changes.
\documentclass{article}
\usepackage{polski}
\usepackage[utf8]{inputenc}
\usepackage{array}
\begin{document}
\begin{figure}
\centering\small
{\sffamily
\newlength{\bitwidth}\settowidth{\bitwidth}{M}
\newcommand{\bitname}[1]{\makebox[\bitwidth]{#1}}
\newcommand{\bitrule}{\vrule height 6pt}
\setlength{\extrarowheight}{2pt}
\setlength{\tabcolsep}{1.1pt}
\begin{tabular}{|*{32}{c|}}
\multicolumn{32}{l}{Bit}\\
\multicolumn{8}{@{\bitrule}c@{\bitrule}}{\tiny\,31\hfill 24\,}&
\multicolumn{8}{@{}c@{\bitrule}}{\tiny\,23\hfill 16\,}&
\multicolumn{8}{@{}c@{\bitrule}}{\tiny\,15\hfill 8\,}&
\multicolumn{8}{@{}c@{\bitrule}}{\tiny\,7\hfill 0\,} \\
\hline
\bitname{S} &
\bitname{E} & \bitname{E} & \bitname{E} & \bitname{E} &
\bitname{E} & \bitname{E} & \bitname{E} & \bitname{E} &
M & M & M & M & M & M & M & M &
M & M & M & M & M & M & M & M &
M & M & M & M & M & M & M \\
\hline
\multicolumn{1}{|c|}{}&
\multicolumn{8}{c|}{Wykładnik} &
\multicolumn{23}{c|}{Mantysa} \\
\cline{2-32}
\multicolumn{5}{|c}{Znak} & \multicolumn{27}{c}{}\\
\cline{1-5}
\end{tabular}}
\caption{IEEE754}
\end{figure}
\end{document}
Since "M" is usually the widest character in a font, setting the "S" and the "E" so that they occupy as much space as an "M" is easy. I've modified slightly other aspects as indicated in comments.

add commentfunction. – Dror May 08 '12 at 07:36registerpackage, which is for diagrams/tables like this. It might however not be able to create a table just like this. – Martin Scharrer May 08 '12 at 18:26registerpackage. – Martin Scharrer May 08 '12 at 18:43