Thanks for posting ddl and readily consumable data!!! I wish more people would post like that.
PIVOT can cause some performance issues so I generally try to avoid it. Instead I prefer to use a cross tab. You can read more about cross tabs by following the links in my signature.
This produces the results as you stated:
SELECT Name,
MIN(case when Unit = 'm' then Figure end) as m,
MIN(case when Unit = 'ft' then Figure end) as ft
FROM TBL_SAMPLE
group by name
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Read the article at http://www.sqlservercentral.com/articles/Best+Practices/61537/ for best practices on asking questions.
Need to split a string? Try Jeff Modens splitter http://www.sqlservercentral.com/articles/Tally+Table/72993/.
Cross Tabs and Pivots, Part 1 – Converting Rows to Columns - http://www.sqlservercentral.com/articles/T-SQL/63681/
Cross Tabs and Pivots, Part 2 - Dynamic Cross Tabs - http://www.sqlservercentral.com/articles/Crosstab/65048/
Understanding and Using APPLY (Part 1) - http://www.sqlservercentral.com/articles/APPLY/69953/
Understanding and Using APPLY (Part 2) - http://www.sqlservercentral.com/articles/APPLY/69954/