--===== If the test table already exists, drop it
     IF OBJECT_ID('TempDB..#LabValues','U') IS NOT NULL
         DROP TABLE #LabValues

--===== Create the test table with 
 CREATE TABLE #LabValues
        (
        UserID int,
        LabName varchar(150),
        ResultValue Float,
        )

SELECT 23456789, 'White Blood Cell Count',	4.5 UNION ALL
SELECT 23456789, 'Red Blood Cell Count',	3.16 UNION ALL
SELECT 23456789, 'Hemoglobin',	11.2 UNION ALL
SELECT 23456789, 'Hematocrit',	32.1 UNION ALL
SELECT 23456789, 'Mean Corpuscular Volume',	101.6 UNION ALL
SELECT 23456789, 'Mean Corpuscular Hgb',	35.4 UNION ALL
SELECT 23456789, 'Mean Corpuscular Hgb' Conc,	34.9 UNION ALL
SELECT 23456789, 'Red Cell Distribution SD',	59.7 UNION ALL
SELECT 23456789, 'Red Cell Distribution CV',	16.1 UNION ALL
SELECT 23456789, 'Mean Platelet Volume',	9.3 UNION ALL
SELECT 23456789, 'Absolute Segmented Neutrophil',	3.51 UNION ALL
SELECT 23456789, 'Absolute Monocytes',	0.41 UNION ALL
SELECT 23456789, 'Absolute Eosinophil',	0.14 UNION ALL
SELECT 23456789, 'Absolute Basophil',	3.48 UNION ALL
SELECT 23456789, 'Absolute Neutrophil Count',	3.51 UNION ALL
SELECT 23456789, 'Manual Differential', 4.55 UNION ALL
SELECT 23456789, 'Anisocytosis',	2.34 UNION ALL
SELECT 23456789, 'Macrocytes',	1.17 UNION ALL
SELECT 23456789, 'Potassium Blood',	3.9 UNION ALL
SELECT 23456789, 'Creatinine',	0.6 UNION ALL
SELECT 23456789, 'Calcium Blood Level',	8.3 UNION ALL
SELECT 23456789, 'Total Protein Blood',	6.0 UNION ALL
SELECT 23456789, 'Bilirubin Total',	0.6 UNION ALL
SELECT 23456789, 'White Blood Cell Count',	3.1

SELECT UserID
    ,[White Blood Cell Count]=MAX(CASE LabName WHEN 'White Blood Cell Count' THEN ResultValue END)
    ,[Red Blood Cell Count]=MAX(CASE LabName WHEN 'Red Blood Cell Count' THEN ResultValue END)
    ,[Hemoglobin]=MAX(CASE LabName WHEN 'Hemoglobin' THEN ResultValue END)
FROM #LabValues
GROUP BY UserID

Declare @sql Nvarchar(MAX) 
;With CTE 
As 
	(
		Select Distinct LabName From #LabValues 
	) 
Select @sql = STUFF((Select ',MAX(Case When LabName = ' + CHAR(39) + LabName + CHAR(39) + ' Then ResultValue Else '''' End) AS ' + CHAR(39) + LabName + CHAR(39) From CTE For XML Path('')),1,1,'') 
Select @sql = 'Select UserId, ' + @sql + ' From #LabValues Group By UserId' 
Execute (@sql) 

IF OBJECT_ID('tempdb..#LabValues') IS NOT NULL
DROP TABLE #LabValues
SELECT * INTO #LabValues FROM (VALUES (1,'A',5),(1,'B',6),(1,'C',7),(2,'D',8),(2,'E',9),(2,'F',4))x(UserID,LabName,ResultValue)


Declare @sql Nvarchar(MAX) 
;With CTE 
As 
	(
		Select Distinct LabName From #LabValues 
	) 
Select @sql = STUFF((Select ',MAX(Case When LabName = ' + CHAR(39) + LabName + CHAR(39) + ' Then CAST(ResultValue AS VARCHAR) Else '''' End) AS ' + CHAR(39) + LabName + CHAR(39) From CTE For XML Path('')),1,1,'') 
Select @sql = 'Select UserId, ' + @sql + ' From #LabValues Group By UserId' 
Execute (@sql)