SELECT C1.Id,C1.SinkCreatedOn,C1.SinkModifiedOn,C1.statecode,C1.statuscode
,CASE WHEN C1.ts_primarysecondaryfocus<>ISNULL(C2.ts_primarysecondaryfocus,'')THEN C2.ts_primarysecondaryfocus ELSE C1.ts_primarysecondaryfocus END AS ts_primarysecondaryfocus
,C1.customertypecode,C1.address1_addresstypecode,C1.accountclassificationcode,C1.ts_easeofworking
,CASE WHEN C1.ts_ukrow<>ISNULL(C2.ts_ukrow,'')THEN C2.ts_ukrow ELSE C1.ts_ukrow END AS ts_ukrow
,C1.preferredappointmenttimecode,C1.xpd_relationshipstatus,C1.ts_relationship
FROM (SELECT *,ROW_NUMBER()OVER(ORDER BY ts_primarysecondaryfocus)RowNum FROM tableone) C1
LEFT JOIN (SELECT *,ROW_NUMBER()OVER(ORDER BY ts_primarysecondaryfocus)RowNum FROM tabletwo) C2 ON C1.RowNum = C2.RowNum
Tom