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create table TmpTable( Years int ,List nvarchar(50) ,Cost nvarchar(50) ) insert into TmpTable values('112',N'書包','9.4%') ,('112',N'筆','12.1%') ,('112',N'尺','40.3%') ,('113',N'書包','9.1%') ,('113',N'筆','12.6%') ,('113',N'尺','40.4%') create table TmpTableX( Years int ,List nvarchar(50) ,Cost nvarchar(50) ) insert into TmpTableX select * from TmpTable where Years in ('112') declare @MaxStr nvarchar(max) select @MaxStr=stuff(( select ',[' + Convert(varchar,Years) + ']' from TmpTableX group by Years for xml path('') ),1,1,'') declare @Sql nvarchar(max) = N' select * from TmpTableX pivot( max(Cost)for Years in(' + @MaxStr + ') ) pt ' exec sp_executesql @Sql drop table TmpTableX drop table TmpTable
List
112
尺
40.3%
書包
9.4%
筆
12.1%