I'm not aware of any transpose function in SQL Server.
So you'd need to UNPIVOT your data to get three columns (state, month and value). Then use one of the links Wayne pointed you at to get the data pivoted again in a transposed for.
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]