Here is the sample code that works for me.
 public String absolutePath(String relative, String absoluteTo)
    {       
        String[] absoluteDirectories = relative.split("\\\\");
        String[] relativeDirectories = absoluteTo.split("\\\\");
        int relativeLength = relativeDirectories.length;
        int absoluteLength = absoluteDirectories.length; 
        int lastCommonRoot = 0;
        int index;
        for (index = 0; index < relativeLength; index++)
            if (relativeDirectories[index].equals("..\\\\"))
                lastCommonRoot = index;
            else
                break;
        StringBuilder absolutePath = new StringBuilder();
        for (index = 0; index < absoluteLength - lastCommonRoot; index++)
        {  
             if (absoluteDirectories[index].length() > 0) 
                 absolutePath.append(absoluteDirectories[index] + "\\\\");                          
        }
        for (index = lastCommonRoot; index < relativeLength  - lastCommonRoot; 
                                                               index++)
        {  
             if (relativeDirectories[index].length() > 0) 
                 absolutePath.append(relativeDirectories[index] + "\\\\");                          
        }
        return absolutePath.toString();              
    }
Also I the conversion to relative:
public String relativePath(String absolute, String relativeTo) throws Exception
    {       
        String[] absoluteDirectories = absolute.split("\\\\");
        String[] relativeDirectories = relativeTo.split("\\\\");
        int length = absoluteDirectories.length < relativeDirectories.length ?
                        absoluteDirectories.length : relativeDirectories.length;
        int lastCommonRoot = -1;
        int index;
        for (index = 0; index < length; index++)
            if (absoluteDirectories[index].equals(relativeDirectories[index]))
                lastCommonRoot = index;
            else
                break;
        if (lastCommonRoot > -1){
            StringBuilder relativePath = new StringBuilder();
            for (index = lastCommonRoot + 1; index <absoluteDirectories.length;
                                                                         index++)
                if (absoluteDirectories[index].length() > 0)
                    relativePath.append("..\\\\");
            for (index = lastCommonRoot + 1; index <relativeDirectories.length-1;
                                                                         index++)
                relativePath.append(relativeDirectories[index] + "\\\\");
            relativePath.append(relativeDirectories[relativeDirectories.length - 1]);
            return relativePath.toString();         
        }
        else{
            throw new Exception("No common root found between working direcotry and filename");
        }            
    }