If I am not too late....here is the dynamic version :

Declare @sql Nvarchar(MAX)

;With CTE

As

(

Select Distinct LabName From #LabValues

)

Select @sql = STUFF((Select ',MAX(Case When LabName = ' + CHAR(39) + LabName + CHAR(39) + ' Then ResultValue Else '''' End) AS ' + CHAR(39) + LabName + CHAR(39) From CTE For XML Path('')),1,1,'')

Select @sql = 'Select UserId, ' + @sql + ' From #LabValues Group By UserId'

Execute (@sql)