If you have trouble getting the PIVOT syntax right, you might want to try the "classic" rossTab approach. alternatively.

If the max. number of items is known (e.g. 3 based on your sample data), you wouldn't need the dynamic version.

But if the max number can vary, either write the CrossTab to cover a max limit you're safe with or have a look at the DynamicCrossTab solution.

Both articles are referenced in my signature.