well i got it even a better result

;WITH Users AS(

SELECT 'D' as UserType,ROW_NUMBER() OVER ( PARTITION BY d.Projectid ORDER BY d.Developerid) AS Rid, d.Developerid AS USerid,d.Projectid FROM @Developer d

UNION ALL

SELECT 'M' as UserType,ROW_NUMBER() OVER ( PARTITION BY d.Projectid ORDER BY d.Managerid), d.Managerid,d.Projectid FROM @Manager d

)

SELECT CASE WHEN u.Rid =1 THEN p.ProjectName ELSE NULL END AS Pname, Min(CASE WHEN u.Usertype='M' THEN usr.UserName ELSE NULL END) AS Manager,

Min(CASE WHEN u.Usertype='D' THEN usr.UserName ELSE NULL END) AS Developer

FROM @project p

INNER JOIN Users U ON U.Projectid = p.Projectid

INNER JOIN @User Usr ON u.userid = usr.Userid

GROUP BY p.ProjectName, u.Rid

ORDER BY p.ProjectName DESC

Every rule in a world of bits and bytes, can be bend or eventually be broken
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A Visualizer for viewing SqlCommand object script [/url]