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) A socialist is someone who will give you the shirt off *someone else's* back.