Not sure why you'd want to do this, but a FULL OUTER JOIN with temp tables will do the trick:SET NOCOUNT ONDECLARE @TableA table (RegDate datetime)DECLARE @TableB table (RegDate datetime)INSERT INTO @TableA VALUES('2005/1/15')INSERT INTO @TableA VALUES('2005/1/16')INSERT INTO @TableA VALUES('2005/1/18')INSERT INTO @TableA VALUES('2005/1/20')INSERT INTO @TableB VALUES('2005/1/15')INSERT INTO @TableB VALUES('2005/1/17')INSERT INTO @TableB VALUES('2005/1/18')INSERT INTO @TableB VALUES('2005/1/19')INSERT INTO @TableB VALUES('2005/1/20')INSERT INTO @TableB VALUES('2005/1/22')SELECT IDENTITY(int, 1, 1) AS [ID], RegDateINTO #TempAFROM @TableASELECT IDENTITY(int, 1, 1) AS [ID], RegDateINTO #TempBFROM @TableBSELECT a.RegDate AS A_RegDate, b.RegDate AS B_RegDate, MaxDate = CASE WHEN a.RegDate > b.RegDate THEN a.RegDate WHEN b.RegDate > a.RegDate THEN b.RegDate ELSE a.RegDate ENDFROM #TempA aFULL OUTER JOIN #TempB bON a.[ID] = b.[ID]DROP TABLE #TempADROP TABLE #TempBTara