Putting 2 audio files into 1 file

[cowgirl1960]

I would like to take wav file 1 and wav file 2 and make them into one wav file with wav file 1 at the beginning and wav file 2 at the end. wav file 1 is a music file approx 2 minutes in length, wav file 2 is a sermon file approx 32 mins in length, from my Pastor at church and I want the music to end and the sermon to begin fluently with no pause in between, but maybe a fade out of the music and a fade in to the sermon. Is there an easy way to do this? I also need to be able to put the finished product onto a flash drive in wav file format.
Any help would be appreciated. I need this done before Nov 10th 2010

[steve]

Import both files, then use the Time Shift Tool to slide the tracks left/right into the desired positions. Apply fades if required and Export.
For further details, please look at the documentation. (see links for "Tips, Tutorials and Documentation" at the top of this page).
Audacity 1.3.12 also contains a comprehensive manual in the Help menu.