Thanks Debra,
But What I need is a matrix. It gives me a table.
Please see the example.

Sheet1
From To
1 1
2 1
1 2
2 1

Sheet2
From To
1 1
2 1
1 2
2 1

And I expect the outcome should be

To
From
1 2
1 2 2
2 2 2

But I got,
Row
Col
1 4
2 4


Any Help?
Thanks