You can get records if u have diff in No. of Fields / Diff in Data Type like this
Table 1
-------
Field1 Integer
Field2 Desc
Field3 Date
Table2
-------
Field1 Integer
Field2 Desc
Field4 Numeric(12,2)
SELECT Field1, Field2, Field3, 0 AS Field4 From Table1
UNION ALL
SELECT Field1, Field2, NULL, Field4 FROM Table2
This is just Example i don't know this will help u out as your purpose of getting data from Tables may be anything else