Something like

SELECT NVL(qtyin.item, qtyout.item) AS item, NVL(qtyin.qtyin,0) AS qtyin, NVL( qtyout.qtyout,0) AS qtyout
    FROM qtyin    FULL JOIN qtyout ON  qtyin.item = qtyout.item

>What is the best way to combine two tables;
>
>

>qtyin.dbf
>item    qtyin    
>A         10
>B         10
>C         10
>
>qtyout.dbf
>item    qtyout
>A          5
>D          5 
>
>totqty.dbf
>item    qtyin    qtyout
>A          10           5
>B          10           0
>C          10           0
>D           0           5
>
>

>
>Thanks in advance
>
>Jerry