PIVOT

PIVOT rotates a table-valued expression by turning the unique values from one column in the expression into multiple columns in the output.

http://msdn.microsoft.com/en-us/library/ms177410.aspx

SELECT 'AverageCost' AS Cost_Sorted_By_Production_Days, 

[0], [1], [2], [3], [4]

FROM

(SELECT DaysToManufacture, StandardCost 

    FROM Production.Product) SourceTable

PIVOT

(

AVG(StandardCost)

FOR DaysToManufacture IN ([0], [1], [2], [3], [4])

) PivotTable

Notes:

• Available from SQL Server 2005.
• When aggregate functions are used with PIVOT, the presence of any null values in the value column are not considered when computing an aggregation.
• Pivot columns are specific values from the column of the source table, and can't be declared dynamic.