What do you mean by merge? This could be join one sheet below another
one. It could be take the values from both sheets, add them together
and show the combined values in the merged sheet. It could be that you
have some data in both sheets that is common and that you want this
together with the unique data from both sheets. It might be that one
sheet represents changes that need to be made to the other sheet.
Please explain your requirements more fully.
Pete