Pivot Example

SELECT * FROM Sales

SELECT EmpId, [2005], [2006], [2007]

FROM (SELECT EmpId, Yr, Sales FROM Sales) AS s

PIVOT (SUM(Sales) FOR Yr IN ([2005], [2006], [2007])) AS p

Output

EmpId	Yr	Sales
1	2005	12000
1	2006	18000
1	2007	25000
2	2005	15000
2	2006	6000
3	2006	20000
3	2007	24000

EmpId	2005	2006	2007
1	12000	18000	25000
2	15000	6000	NULL
3	NULL	20000	24000