Index	    CUSIP	DataSrc
------------------------------
A	   556		MHS
A	   556		MHS
A	   556		MHS
A	   556		FRDOps
A	   556		EJV
A	   557		MHS
A	   557		FRDOps
A	   557		EJV

Index	  CUSIP  MHS  FRDOps  EJV
---------------------------------------------------------
A	  556	   3	1   1
A	  557	   1    1   1			

drop table #BondSpread
create table #BondSpread
(
[Index] varchar(15),
CUSIP varchar(15),
Spread float,
DataSrc varchar(10)
)
insert #BondSpread ([Index],CUSIP,Spread,DataSrc) values ('UK_GEN_BBB','00998064',21.5447,'MHS')
insert #BondSpread ([Index],CUSIP,Spread,DataSrc) values ('UK_GEN_BBB','00998064',21.5447,'MHS')
insert #BondSpread ([Index],CUSIP,Spread,DataSrc) values ('UK_GEN_BBB','00998064',36.5447,'FRDOps')
insert #BondSpread ([Index],CUSIP,Spread,DataSrc) values ('C_IND_A','00998064',21.5447,'EJV')
insert #BondSpread ([Index],CUSIP,Spread,DataSrc) values ('C_IND_A','00998064',21.5447,'EJV')
insert #BondSpread ([Index],CUSIP,Spread,DataSrc) values ('C_IND_A','00998064',21.5447,'EJV')

select * from #BondSpread
/*
Index			CUSIP	Spread	DataSrc
-----------------------------------------------------------------------------
UK_GEN_BBB	00998064	21.5447		MHS
UK_GEN_BBB	00998064	21.5447		MHS
UK_GEN_BBB	00998064	36.5447		FRDOps
C_IND_A		00998064	21.5447		EJV
C_IND_A		00998064	21.5447		EJV
C_IND_A		00998064	21.5447		EJV
*/

SELECT [Index],CUSIP,
    COUNT(CASE DataSrc WHEN 'MHS' then 1 else null end) AS MHS,
    COUNT(CASE DataSrc WHEN 'FRDOps' then 1 else null end) AS FRDOps,
    COUNT(CASE DataSrc WHEN 'EJV' then 1 else null end) AS EJV,
	COUNT(CASE DataSrc WHEN 'FTG' then 1 else null end) AS FTG
 FROM #BondSpread
	--where COB >= '11/18/2008' --and [Index] = 'A_BF_A' and CUSIP = 'EH007645'
GROUP BY [Index],CUSIP

/*
Index		CUSIP	MHS	FRDOps	EJV	FTG
---------------------------------------------------------------------------------
C_IND_A	  00998064	0	0		3	0
UK_GEN_BBB 00998064	2	1		0	0
*/