SELECT t1.Id,t.Value1,t.Value2,t1.Value3,t1.Value4 FROM

(SELECT ROW_NUMBER() OVER(ORDER BY Id)AS Row,Id,Value3,CONVERT(VARCHAR,Value4,101) AS Value4 FROM #tTable2) AS t1

LEFT JOIN

(SELECT ROW_NUMBER() OVER(ORDER BY Id)AS Row,Id,Value1,Value2 FROM #tTable1 )AS t

ON t.Row = t1.Row