Hi there,

OK I am assume this is what you want.

DECLARE @myTable TABLE

(ITEM_CODE INT,

DPL_CODE VARCHAR(10),

MAX_AMT INT)

INSERT INTO @myTable

SELECT 1,'VP-LISO',3000 UNION ALL

SELECT 1,'XP-CMO',5000 UNION ALL

SELECT 1,'MP-COM',1500 UNION ALL

SELECT 2,'VP-LISO',3000 UNION ALL

SELECT 3,'XP-CMO',5000 UNION ALL

SELECT 3,'MP-COM',1500

SELECT

ITEM_CODE,

ISNULL([VP-LISO],0) as [VP-LISO],

ISNULL([XP-CMO],0) as [XP-CMO],

ISNULL([MP-COM],0) as [MP-COM]

FROM

(SELECT ITEM_CODE,DPL_CODE,MAX_AMT

FROM @myTable) as p

PIVOT (MIN(MAX_AMT) FOR DPL_CODE IN ([VP-LISO],[XP-CMO],[MP-COM])

) as pvt