Using row_number() Sql query

create table #t
(
s int
)

create table #p
(
s int
)

insert into #t(s) values(1)
insert into #t(s) values(2)
insert into #p(s) values(3)
insert into #p(s) values(4)

insert into #t(s) values(3)
insert into #t(s) values(4)
insert into #p(s) values(5)
insert into #p(s) values(6)

  select a.s, b.s from
  (select t1.s, ROW_NUMBER() over(order by t1.s) a from #t t1) a

 join

  (select t2.s, ROW_NUMBER() over(order by t2.s) b from #p t2 ) b
  on a.a=b.b