Merge text file

I want to build a module to combine multiple text file in a .csv file by using vb.net.
My text file data like this:
(T1.txt)
UnitCode|Qty
001|56
002|45
003|100
004|78
005|67

(T2.txt)
UnitCode|Qty
001|78
002|166
003|10
005|12

I want the output like this:
(Output.csv)
UnitCode,T1,T2
001,56,78
002,45,166
003,100,10
004,78,
005,67,12

Anyone expert can help me?
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