Hi, One way of approaching it could be to use a CTE + sub query similar to this:

;WITH xCTE (CoveredEntity) AS

(

SELECT DISTINCT CoveredEntity

FROM @t

)

SELECT CoveredEntity AS '@Name',

(

SELECT CoverageLoser AS 'Loser'

FROM @t t

WHERE t.CoveredEntity = xCTE.CoveredEntity

FOR XML PATH(''), TYPE

)

FROM xCTE

FOR XML PATH('Entity'), ROOT('UnClaimEvent')