It cannot be done in one query in SQL 2000 and earlier. In SQL 2005 look up UNPIVOT and PIVOT relational operators.

>I have an accounting table with 5 year of data for an account, the table headers look as following
>
>Acctno___Year___db_1,db_2,db,db_3,db4,….db_12,Cr_1,cr_2,cr_3…,cr-12
>
>I want to with select statement to convert the data to query the header must be the following:-
>
> Years1___Year2___year3___year4____year5
>Db_1
>Db_2
>Db_3
>.
>.
>.