try this

use northwind

select substring(cast((1000+productid)as varchar(4)),2,3) from products

Select t.columnA, t.columnB, t1.columnA, t1.ColumnB as nullcolumn

into #temp

from subquery1 t

left outer join

subquery2 t1

on t.columnA = t1.columnA

and t.columnB = t1.columnB

where t1.columnB is null

go

select * from #temp where nullcolumn is null

hope this...