SELECT tmp1.item_name,tmp1.quantity1,tmp2.quantity2 ; FROM tmp1,tmp2 ; INTO CURSOR tmp3 ; WHERE tmp1.item_name=tmp2.item_name ; UNION SELECT tmp1.item_name,tmp1.quantity1,0 as quantity2 ; FROM tmp1 ; WHERE tmp1.item_name NOT IN (SELECT item_name FROM tmp2) ; UNION SELECT tmp2.item_name,0 as quantity1,tmp2.quantity2 ; FROM tmp2 ; WHERE tmp2.item_name NOT IN (SELECT item_name FROM tmp1)