Hi, This should work for you.

IF EXISTS (Select Name FROM Utility.sys.objects Where name ='tfnStringParser')

BEGIN

DROP FUNCTION dbo.tfnStringParser

END

GO

CREATE FUNCTION [dbo].[tfnStringParser]

(

@inputString Varchar(8000),

@Delimiter CHAR(1)

)

RETURNS

@parsedValues TABLE (ParsedColumn VARCHAR(200))

AS

BEGIN

DECLARE @spos INT

DECLARE @epos INT

IF RIGHT(@inputString,1)<> @Delimiter

SET @inputString= @InputString + @Delimiter

SET @spos =1

WHILE CHARINDEX(@delimiter,@InputString,@spos) <> 0

BEGIN

SET @epos=CHARINDEX(@delimiter,@inputString,@spos)

Insert into @parsedValues

SELECT SUBSTRING(@InputString,@spos,@epos - @spos)

SET @spos =@epos +1

END

RETURN

END

GO

DECLARE @Columns NVARCHAR(4000)

DECLARE @SQLstr NVARCHAR(MAX)

SET @Columns =''

SET @SQLstr = ''

--Just using your example, this table could be any size.

CREATE TABLE skill(Skill VARCHAR(15),BU1 INT,BU2 INT , BU3 INT)

INSERT INTO skill (Skill,BU1,BU2,BU3)

VALUES

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

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

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

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

('Skill5', 0, 7, 8)

SELECT @Columns = @Columns + COLUMN_NAME +','

FROM INFORMATION_SCHEMA.COLUMNS

WHERE TABLE_NAME ='SKILL' and COLUMN_NAME Like 'BU%'

SELECT @Columns= LEFT(@Columns,LEN(@Columns)-1)

SELECT @SQLstr = @SQLstr + 'SELECT ''' +[ParsedColumn] +''',SKILL,' + [ParsedColumn] + ' as [Value] FROM Skill UNION ALL' +CHAR(13)

FROM [Utility].[dbo].[tfnStringParser] (@Columns,',')

SELECT @SQLStr =LEFT(@SQLStr,LEN(@SQLStr)- (LEN('UNION ALL')+1))

EXEC(@SQLSTR)

DROP TABLE skill