How do I merge my two apple id's into one?

Sorry... But Apple IDs cannot be merged...

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.

Just use one Apple ID.

Note: All apps purchased are tied to the Apple ID and is not transferable.