hi there...
first u tell from which table u wants records
or
do join query and take condition in WHERE clause like col1table1<> col1table2 OR col2table2 <> col2table2 .........
try this query,i m assuming u hve one more table TABLE_C WITH SAME STRUCTURE AS table_b,
INSERT INTO TABLE_C
SELECT distinct b.* FROM TABLE_B b ,TABLE_A a
WHERE b.IMEI NOT IN(SELECT a.IMEI FROM TABLE_A a)
OR
(b.IMEI=a.IMEI AND (b.LATITUDE<>a.LATITUDE OR b.LONGITUDE<>a.LONGITUDE))
hope this helps..
revert back with ur comments...