here is a very basic MERGE exampel that might help, and of course you should read up on it in your books and in SQL Books Online:
MERGE INTO dbo.tableA AS Target
USING(
SELECT ITEM, DESCRIPTION FROM dbo.tableB
) AS source
ON (target.ITEM = source.ITEM)
WHEN NOT MATCHED BY TARGET THEN
INSERT (ITEM, [DESCRIPTION])
VALUES (ITEM, DESCRIPTION);
Lowell
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