Thank you very much for your help... but I cant create a table with the columns D1, D2 etc like..

CREATE TABLE #Temp1

(

clientid int,

tagid int,

tname varchar(max),

d1 int,

d2 int,

d3 int,

d4 int,

d5 int

)

since the number of those columns will change. every month the additional column will add to the table like D6, D7 etc.