You can use the PIVOT operator, but I think this is not as flexible as you would expect.

Anyway this code does the trick.

DECLARE @Invoices TABLE (

InvoiceNumber int,

BillName varchar(10)

)

INSERT INTO @Invoices VALUES(1,'Amit')

INSERT INTO @Invoices VALUES(2,'Amit')

INSERT INTO @Invoices VALUES(3,'BBB')

INSERT INTO @Invoices VALUES(4,'Amit')

SELECT [1],[2],[3],[4]

FROM (SELECT * FROM @Invoices) AS I

PIVOT (

MIN(BillName)

FOR InvoiceNumber IN ([1],[2],[3],[4])

) AS pvt

You could make it more dynamic building a sql string in code adn running it with EXEC or sp_executesql.

Hope this helps.

Gianluca