The first thing to note is that you aren't using both tables: Your actual data should be
ID INT, PRIMARY KEY
Which is what you have.
ID INT, probably IDENTITY, PRIMARY KEY
With a third table to connect them:
ID INT, IDENTITY
UID INT, FOREIGN KEY to Users.ID
LID INT, FOREIGN KEY to LevelTbl.ID
That way, you aren't storing duplicate information - which both wastes space, and complicates your job because it allows errors to creep in, as they do in your data: Is "m.c.a" the same as "M.C.a"?
Then to access the data, you use a JOIN:
SELECT u.UName, l.Desc, e.Grade FROM UserEducation e
JOIN Users u ON e.UID = u.ID
JOIN LevelTbl l ON e.LID = l.ID
That give you your "raw" data, and it's pretty simple to use GROUP BY and MAX to get exactly the result you want from that.