create table #T1 (id char(1), val int)create table #T2 (id char(1), val int)insert #T1 values('A',100),('C',300)insert #T2 values ('B',200),('D',500),('E',400)SELECT COALESCE(#T1.id, #T2.id) AS ID, COALESCE(#T1.val, #T2.val) AS ValFROM #T1FULL OUTER JOIN #T2 ON #T1.id = #T2.id