joining two files

"Scott Walters [email protected] [sed-users]" <[email protected]> Sat, 7 Jun 2014 22:54:45 -0700 (PDT)

Newsgroups	gmane.editors.sed.user
Message-ID	<[email protected]>

I have two files and i need to join them in the following manner.


keys.txt
______


key1


key2
key3
...
keyn






values.txt
______
val1
val2
val3
....
valn




expected output.
-----------------------
key1=val1
key2=val2
key3=val3
.........
keyn=valn




any help is appreciated.
thanks
scott

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