SELECT
Item,
MAX(CASE WHEN [Group ID] = @group1 THEN Permission ELSE '' END) AS Group1_Permission,
MAX(CASE WHEN [Group ID] = @group2 THEN Permission ELSE '' END) AS Group2_Permission
FROM
dbo.#work
WHERE
[Group ID] IN ( @group1, @group2 )
GROUP BY
Item
HAVING
MAX(CASE WHEN [Group ID] = @group1 THEN Permission ELSE '' END) <>
MAX(CASE WHEN [Group ID] = @group2 THEN Permission ELSE '' END)
ORDER BY
Item
SQL DBA,SQL Server MVP(07, 08, 09) "It's a dog-eat-dog world, and I'm wearing Milk-Bone underwear." "Norm", on "Cheers". Also from "Cheers", from "Carla": "You need to know 3 things about Tortelli men: Tortelli men draw women like flies; Tortelli men treat women like flies; Tortelli men's brains are in their flies".