>Madam
>
>Full Outer Join is not working MS Access . I think it works only on SQL Server.
>
>Help

Sorry, I was not aware Access doesn't have FULL JOIN.

Try this solution then

select X.Location, 
MAX(IIF(A.Price IS NULL,0, A.Price)) as PricesA,
MAX(IIF(B.Price IS NULL,0, B.Price)) as PricesB,

MAX(Nz(A.Price,0) - NZ(B.Price,0)) as PricesDiff

   from ((select A.Location
from TablesA A
UNION 
SELECT B.Location
from TablesB B) X
LEFT JOIN TableA A on X.Location = A.Location)
LEFT JOIN TableB B on X.Location = B.Location
GROUP BY X.Location

or alternatively

select X.Location,
MAX(IIF(A.Price IS NULL,0, A.Price)) as PricesA,
MAX(IIF(B.Price IS NULL,0, B.Price)) as PricesB,
 
MAX(Nz(A.Price,0) - NZ(B.Price,0)) as PricesDiff
 
   from
 
( (select Location
from  A
UNION all
select Location
from  B) X
 
 
LEFT JOIN  A on X.Location = A.Location)
LEFT JOIN  B on X.Location = B.Location
GROUP BY X.Location

suggested by someone proficient in Access.