DROP TABLE IF EXISTS newtable;
CREATE TABLE newtable
  SELECT T.time, T.name, T.last, P.company, P.wife 
  FROM T 
  JOIN P ON T.wife = P.wife and T.company = P.company;

##</code><code>##

$sql="DROP TABLE IF EXISTS newtable;
CREATE TABLE newtable
  SELECT T.time, T.name, T.last, P.company, P.wife 
  FROM T 
  JOIN P ON T.wife = P.wife and T.company = P.company";
$sth = $dbh->prepare($sql);
$sth->execute ();
$sth->finish ();
$dbh->disconnect ();