why the requirement not to use a CTE? Sounds like homework or an interview question to me.
EDIT: OP removed the requirement for with out a CTE.
For performance Issues see how we like them posted here: How to Post Performance Problems - Gail Shaw[/url]
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Jeff Moden's Cross tab and Pivots Part 1[/url]
Jeff Moden's Cross tab and Pivots Part 2[/url]