How to implement this in SQL?

marser,

check if this works fr yu:

declare @tab1 table( id1 varchar(2),id2 varchar(2),val int)
declare @tab2 table(id varchar(2))

insert @tab1 select 'A','B',10
insert @tab1 select 'A','C',10

insert @tab2 select 'B'
insert @tab2 select 'C'
insert @tab2 select 'D'

select ISNULL(t1.id1,'A') as id1,t2.id,t1.val
from @tab1 t1 
full outer join @tab2 t2 on t1.id2=t2.id

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Thanks,

Jay

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