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Multi-table data integrate various entities and attributes, with potential interconnections between them. However, existing tabular learning methods often struggle to describe and leverage the underlying complementarity across distinct tables. To address this limitation, we propose the first unified paradigm for multi-table learning that systematically quantifies and integrates complementary information across tables. Specifically, we introduce a metric called complementarity strength (CS), which captures inter-table complementarity by incorporating relevance, similarity, and informativeness. For the first time, we systematically formulate the paradigm towards multi-table learning by establishing formal definitions of tasks and loss functions. Correspondingly, we present a network for multi-table learning that combines Adaptive Table encoder and Cross table Attention mechanism (ATCA-Net), achieving the simultaneous integration of complementary information from distinct tables. Extensive experiments show that ATCA-Net effectively leverages complementary information and that the CS metric accurately quantifies the richness of complementarity across multiple tables. To the best of our knowledge, this is the first work to establish theoretical and practical foundations for multi-table learning.