how do I merge two views I have basically two views named customerV and productV.

the SQL statement in the customerV view is :

SELECT     CUSTOMER_REGISTRATION.SURNAME, CUSTOMER_REGISTRATION.OTHER_NAME, CUSTOMER_REGISTRATION.ADDRESS, RECIEVABLE.DATE, 
                      RECIEVABLE.PHONE#, RECIEVABLE.SERIAL#, RECIEVABLE.CHEQUE
FROM         CUSTOMER_REGISTRATION INNER JOIN
                      RECIEVABLE ON CUSTOMER_REGISTRATION.PHONE# = RECIEVABLE.PHONE#


while the SQL statement in the productV view is :

SELECT     PRODUCT, MAKE, MODEL
FROM         PRODUCTV


I just want to create a new view called serial_products which would join all the columns of the two views into a single view calledserial_products.
Since you provide no common field to join on, I'm going to assume you want a  cross join, where every customer will be linked to every product. 

SELECT     CUSTOMER_REGISTRATION.SURNAME, CUSTOMER_REGISTRATION.OTHER_NAME,
           CUSTOMER_REGISTRATION.ADDRESS, RECIEVABLE.DATE,  RECIEVABLE.PHONE#,
           RECIEVABLE.SERIAL#, RECIEVABLE.CHEQUE, PRODUCT, MAKE, MODEL
FROM        CUSTOMER_REGISTRATION 
INNER JOIN  RECIEVABLE ON CUSTOMER_REGISTRATION.PHONE# = RECIEVABLE.PHONE#
CROSS JOIN  PRODUCTV