If you don't already have a third table and you are only doing this once, my
suggestion would be to create a make table query from your first table. This
will create the third table and append the records from the first table.
Switch the query to an append query. Remove the first table from the query
and then add the second table to the query. Add the fields from the second
table to the blank query grid. If the field names are the same, you should
automatically see the "Append To" fields in the grid. Then run the append
query.