Thanks for the reply. Actually the column names are not fixed. They can vary, plus I can not make changes to any table schema. So, here is the working query that I have created:

DECLARE @DynamicPivotQuery AS NVARCHAR(MAX)

DECLARE @ColumnName AS NVARCHAR(MAX)

SELECT @ColumnName = ISNULL(@ColumnName + ',', '') + QUOTENAME([moduleName])

FROM (

SELECT DISTINCT [moduleName]

FROM #ApplicationModules

) AS ApplicationModules

SET @DynamicPivotQuery = '

SELECT * FROM

(

SELECT D.[moduleId], D.[moduleName], U.[UserName] AS [User] FROM

#ApplicationUsers U

LEFT OUTER JOIN #ModuleAccess DA

ON U.[userId] = DA.[userId]

LEFT OUTER JOIN #ApplicationModules D

ON D.[moduleId] = DA.[moduleId]

) A

pivot (MIN(moduleId)for [moduleName] in (' + @ColumnName + ')) as [moduleIdId]

'

EXEC sp_executesql @DynamicPivotQuery

DROP TABLE #ApplicationUsers

DROP TABLE #ModuleAccess

DROP TABLE #ApplicationModules

Thanks again.