Example of how to use PIVOT/UNPIVOT keyword in SQL Server 2005 and above. DECLARE @Attributes TABLE ( id INT , name VARCHAR (50), value VARCHAR (50), dt DATETIME ); DECLARE @AttributesPivoted TABLE ( id INT , dt DATETIME , Field1 VARCHAR (50), Field2 VARCHAR (50) ); INSERT INTO @Attributes VALUES (1,' Field1 ', ' A ', ' 20080701 '); INSERT INTO @Attributes VALUES (2,' Field1 ', ' B ', ' 20080701 '); INSERT INTO @Attributes VALUES (3,' Field1 ', ' C ', ' 20080701 '); INSERT INTO @Attributes VALUES (3,' Field2 ', ' X ', ' 20080701 '); INSERT INTO @Attributes VALUES (4,' Field1 ', ' D ', ' 20080702 '); INSERT INTO @Attributes VALUES (4,' Field2 ', ' X ', ' 20080702 '); INSERT INTO @Attributes VALUES (5,' Field1 ', ' E ', ' 20080702 '); INSERT INTO @Attributes VALUES (5,' Field2 ', '