Sounds like homework.
If not, please provide sample data, expected result and what you've tried so far as described in the first link in my signature.
Lutz
A pessimist is an optimist with experience. How to get fast answers to your question[/url]
How to post performance related questions[/url]
Links for Tally Table [/url] , Cross Tabs [/url] and Dynamic Cross Tabs [/url], Delimited Split Function[/url]