You should probably use pivot operation (I hope somebody will post an example), but this should also work:

use tempdb

declare @t table (

Skill varchar(10) not null,

BU1 int not null,

BU2 int not null,

Bu3 int not null

)

insert into @t

values

('Skill1', 0, 0, 0),

('Skill2', 2, 6, 0),

('Skill3', 0, 0, 7),

('Skill4', 4, 0, 0),

('Skill5', 0, 7, 8)

;with temp as (

select 'BU1' BU, Skill, BU1 Value from @t union all

select 'BU2' BU, Skill, BU2 Value from @t union all

select 'BU3' BU, Skill, BU3 Value from @t

)

select *

from temp

order by BU, Skill