Combine two files into an excel file

I have a program. It's pretty much combine two files into one. You are allowed to use jxl or any other helper library to write to the excel file. Both of the .tgz files need to be combined into an [login to view URL] file. One second part is take the column page ID. The page ID looks something like this AERQ. Take all the pages ID's and write them to another file called IDS.xls. There must be no duplicates here though so if you see any duplicates just don't write them. Also some ID's have multiple values like this AERQ -> XEAP -> EAKO -> AADK. In this case consider the ID to simply be the first value AERQ. Any questions let me know.