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sultansultan 

can we generate reports on two different objects which are not related to another?

PratikPratik (Salesforce Developers) 
Hi Sultan,

You can create custom report types but here you will be able to link the objects which has releationship in them (either lookup or master-detail).

However there is option of Joined report.
You can explore the details on Joined reports in the link below to suit your business requirement:
https://help.salesforce.com/HTViewHelpDoc?id=reports_joined_format_concepts.htm&language=en_US

Thanks,
Pratik