Merged dataset creation method between Thermal Infrared (TIR) and Microwave Scanning Radiometer (MSR) onboard remote sensing satellites is proposed. One of the key issues here is the relation between thermal and microwave emissions from the same observation target in particular, Sea Surface Temperature (SST). An example of Tropical Rainfall Measuring Mission (TRMM) satellite based TIR and MSR, Visible Infrared Scanner (VIRS) and TRMM Microwave Imager (TMI) is shown in this paper. SST is estimated, independently, with VIRS or TMI. A method for interpolation of multi-sensor satellite images based on Multi-Resolution Analysis (MRA) is also proposed. The experimental results with TMI/SST image and VIRS/SST image show that Root Mean Square (RMS) error ranges from 0.87 to 0.91-degree C.