I HAVE 2 ITUNES USER`S ID HOW CAN I MERGE THEM, IF SO?

You cannot merge them

Sorry

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Sorry you cannot...

From Here http://support.apple.com/kb/HE37

I have multiple Apple IDs. Is there a way for me to merge them into a single Apple ID?

Apple IDs cannot be merged. You should use your preferred Apple ID from now on, but you can still access your purchased items such as music, movies, or software using your other Apple IDs.