For versions below VFP 9 you might try something like

SELECT MAX(IIF(recno()=1,amount,SPACE(LEN(amount)))) as amount1,;
       MAX(IIF(recno()=2,amount,SPACE(LEN(amount)))) as amount2;
INTO TABLE newtable

>Hi all,
>
>I have mytable
>
>amount ( char. field) with 2 records
>10000
>20000
>
>to get newtable with 2 fields with 1 record
>
>newtable ( this table already exists with a structure)
>amount1 amount2
>10000 20000
>
>This is to transfert from mytable 2 records to newtable to get 1 record
>but 2 fields ( amount1 and amount2 ).
>
>TIA for who can help me out.