Without loss of generality we can assume that $l_*(A)=0$ and $l^*(A)=a>0$, where $l_*$ and $l^*$ denote inner and outer measures in $R$ produced by one-dimensional Lebesgue measure $l$ in $R$. Notice that $(A \times \{0\})+(\{0\}\times R)=A \times R$. If we assume that $A \times R$ is measurable then the intersection $(A \times R) \times (R \times [0,1])=A\times [0,1]$ also will be measurable. Now by using Fubini theorem it is obvious to check that $ (l\times l)_*(A\times[0,1])=0$ and $(l\times l)^*(A\times[0,1]) \ge a $, where $ (l\times l)_*$ and $ (l\times l)^*$ denote inner and outer measures in $R^2$ produced by two-dimensional Lebesgue measure $l\times l$ in $R^2$. The latter relation means that $A \times [0,1]$ is not $l\times l$-measurable. This mens that our assumption that $A \times R$ is measurable is false. This ends the proof of the fact that $A \times R$ is non-measurable.