# Start first sql...

my $dbh = DBI->connect...

my $sql = "
           SELECT 
                  acc_num,
                  date,
                  user1,
                  user2,
                  user3,
                  user4,
                  user5,
                  user6,
                  user7,
           
           FROM   users_info
           WHERE  date='2009-04-11'

           ";

my $sth = $dbh->prepare($sql)|| die $dbh->errstr;
   $sth->execute() or die "$!\n";

my $array_ref = $sth->fetchall_arrayref();

my @ar_acc_num;
foreach my $vals (@$array_ref){

my ($acc_num, $date, $all_users) =@$vals;

push @ar_acc_num ,$pol_num;
# I will need to push $date into an array as well, but one problem at a time.

}

# here I have part of the data I need
unshift @{ $array_ref };

# here I have all the acc numbers I need to go after on the second table:
# print "@ar_acc_num";

# Start second sql...

my $dbh_b = DBI->connect...

my $values = 
  join("," 
       ,map { $dbh_sec->quote($_) } @ar_acc_num 
      );


my $sql_b = "
           SELECT add,
                  acc,
                  date,
                  email,
                  phone,
                  city,
                  state,
                  country,
                  reg
           
           FROM   all_info
           WHERE  date='2009'  /* # it should be the value of $date pushed previously but for now I am using static year of 2009 */
           AND    acc IN ($values)
           ";

my $sth_b = $dbh_b->prepare($sql_b)|| die $dbh_b->errstr;
   $sth_b->execute() or die "$!\n";

my $header = [
                  "Acc. Num",
                  "Date",
                  "User 1",
                  "User 2",
                  "User 3",
                  "User 4",
                  "User 5",
                  "User 6",
                  "User 7",
                  "Add",
		  "Acc",
		  "Email",
		  "Phone",
		  "City",
		  "State",
		  "Country",
		  "Regular",
		  
                  ];



my $array_ref_b = $sth_b->fetchall_arrayref();

#***Here I need to add @{ $array_ref } to  @{ $array_ref_b } to contain all the data I need to format 
my report, that's where my problem is, how to do that?

## @{ $array_ref_b }= @{ $array_ref }.@{ $array_ref_b };

unshift @{ $array_ref_b }, $header;