Are there other recepatcles in the same general area? The code takes a dim view of taking receptacles out unless you meet the requirement for receptacle placement.

If you're talking about a removable plate, you just can put a wirenut on each wire. Alternatively you can find the far end oof the wire and ascertain it is completey removed and just abandon the entire branch ciccuit.

eyendall-
Why exactly do you want to do this? Outlets are typically installed to meet minimum code requirements for location. Simply removing them will make those rooms non-code compliant. Maybe that's not a problem now, but could be when you sell.

However, if you insist on doing this, first turn off power at the breaker or fuse box, and test that it's really off with a meter or a lamp. I suggest you leave the wires in place in the box and put a wirenut on the end of each wire. In addition, if you find more than two wires in a box, disconnecting them from the receptacle will kill other parts of the circuit that you probably want to be live. Finally, I am concerned about you doing any of this work since your knowledge of electricity seems minimal: if -- as you suggested -- you were to connect the two wires together you would have molten metal sparks flying briefly the moment you turned the breaker back on. It wouldn't be a bad idea for you to get the help of an electrician on this.