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CREATE table #yourtable ([FormId] int, [Value] varchar(6), [ColumnName] varchar(13)) ; INSERT INTO #yourtable ([FormId], [Value], [ColumnName]) VALUES (1, 'John', 'FirstName'), (1, '2.4', 'Amount'), (1, 'ZH1E4A', 'PostalCode'), (1, 'Fork', 'LastName'), (1, '857685', 'AccountNumber'), (2, 'Bob', 'FirstName'), (2, '5.4', 'Amount'), (2, 'AH1E4A', 'PostalCode'), (2, 'Smith', 'LastName'), (2, '123456', 'AccountNumber') ; select p.* from #yourtable pivot( max(value) for columnname in (Firstname, Amount, PostalCode, LastName, AccountNumber) ) as p