IF object_id('tempdb..#m1') IS NULL begin
	-- заполнение матриц
	create table #m1 (x int, y int, a float(53))
	declare @i int
	set @i = 1

	while @i <= 500 begin
		insert into #m1 values (@i, 1, @i)
		insert into #m1 values (@i, 2, @i + 0.1)
		insert into #m1 values (@i, 3, @i + 0.2)
		insert into #m1 values (@i, 4, @i + 0.3)
		insert into #m1 values (@i, 5, @i + 0.4)
		set @i = @i + 1
	end

	select x as y, y as x, a + 0.5 as b into #m2 from #m1
end
go
--расчет
select #m2.x, #m1.y, sum(#m1.a * #m2.b) 
	from #m1, #m2
	group by #m2.x, #m1.y

--drop table #m1
--drop table #m2