Bobby
There is no code involved in my suggestion. I take it that you can create a query in design view. If so then you are good to go.
Infact you can even use cut an paste for the first 2 steps:
In the database window go right click on table A then click copy
Then right click in a blank space on the window and click paste.
A dialog box will open. Type in a name (say A1) Under paste option select data and structure
Open the new table in design view and create a new field (say ID) and set it to autonumber.
repeat the above sets for table B.
Open a new query in design view
select the two new tables
link them through the id field that you created above.
select all the fields that you want to go in the "merge" table.
right click on the query in design view and click query type>make table query
Type a new name in the dialog box click OK
click on the red exclamation mark icon on your toolbar to run the query.
The new table should be created