Luis O. Silva and Ricardo Weder On the Two Spectra Inverse Problem for Semi-Infinite Jacobi Matrices (81K, LaTex) ABSTRACT. We present results on the unique reconstruction of a semi-infinite Jacobi operator from the spectra of the operator with two different boundary conditions. This is the discrete analogue of the Borg-Marchenko theorem for Schr{\"o}dinger operators in the half-line. Furthermore, we give necessary and sufficient conditions for two real sequences to be the spectra of a Jacobi operator with different boundary conditions.