I think that you may have oversimplified your real data....??

do you know in advance the maximum number of items that are allowed?

anyways here is some code that does what you asked for, based on the limited sample data provided.

it uses the concept in these two fine articles (as Lutz suggested)

http://www.sqlservercentral.com/articles/T-SQL/63681/

http://www.sqlservercentral.com/articles/T-SQL/63681/

assuming you did read these...then maybe you are struggling in having to do two separate pivots and rejoin them to meet your specific layout requirements.......

;with cte as

(

SELECT SalesOrder,

max(case when itemno =1 then itemname else '' end) as item1,

max(case when itemno =2 then itemname else '' end) as item2,

max(case when itemno =3 then itemname else '' end) as item3,

rn =1

FROM Table1

GROUP BY SalesOrder

UNION ALL

SELECT SalesOrder,

max(case when itemno =1 then cast(price as varchar) else '' end) as item1,

max(case when itemno =2 then cast(price as varchar) else '' end) as item2,

max(case when itemno =3 then cast(price as varchar) else '' end) as item3,

rn =2

FROM Table1

GROUP BY SalesOrder

)

SELECT salesorder,

item1,

item2,

item3

FROM cte

ORDER BY salesorder, rn