If you have a set range of comparison, say plus or minus 5, then this might work:
Create a query on the second table called qryRangeResults. The query would contain two calculated fields as well as some identifier such as the primary key field. The SQL view would look something like this:
SELECT ID, (NumberField - 5) AS LowerRange, (NumberField + 5) AS UpperRange
FROM tblNumberTwo;
Now create another query that looks something like this:
SELECT tblNumberOne.ID AS FirstID, qryRangeResults.ID AS SecondID
FROM tblNumberOne, qryRangeResults
WHERE tblNumberOne.NumberField BETWEEN qryRangeResults.LowerRange AND qryRangeResults.UpperRange;
When the second query is run, it should show a list of ID numbers from both tables where the number field from the first table is within the specified value (in this case 5) either side of the number field value in the second table.
If you wanted to get fancy, you could create a parameter query that prompted for the amounts above and below.