>Thank you Naomi for your help, I will try to explain.
>I have a table called report which include the following structure
>student_id
>name
>subject
>mark
>

>a sample of the data
>ID   NAME   MARK                 SUBJECT
>1    AAA      11               MATH
>1   AAA       12               BIOLOGY
>1   AAA      12                ENGLISH
>1  AAA       14                CIVIC
>1  AAA       15                HISTORY
>2  BBB       7                 CHEMSTRY
>2  BBB       2                 MATH
>2  BBB       22                BIOLOGY
>2  BBB      21                 MATH
>3  CCC      31                 MATH
>3  CCC      34                 CIVIC
>3  CCC      35                 HISTORY
>3  CCC      37                ECONOMIC
>THIS TABLE SHOULD BE CONVERTED TO  ANOTHER TABLE AS FOLLOW
>
>STUDENT ID    NAME    SUBJECT 1     SUBJECT 2      SUBJECT 3      SUBJECT 4    SUBJECT 5
>1                     AAA       MATH              BIOLOGY         SPANISH        CIVIC               HISTORY
>2                     BBB       MATH              BIOLOGY          
>

>this is where exactly I stack since 10 days, if only I can create a report horizentaly from a vertical table my problem is solved.

1. 

   Select distinct subject from Report into cursor c_UniqueSubjects nofilter

2. local lcSubjects, lnCount, 
    lcSubjects = ""
    select c_UniqueSubjects
   lnCount = 0
   scan
      lcSubjects = ", "  + Subject + " I"
      local &Subject  
   endscan

3.  create cursor c_FinalResult (iID I, cStudentName C(40) &lcSubjects)
   && If this would not work, we can construct the whole create cursor command as a string
   index on iID tag iID

4.  select Report
     set order to StudentID
    scan
         if not seek(StudentID, 'c_FinalRersult')
             insert into c_FinalResult (iID, cStudentName) values (Report.ID, Report.Name)
         endif
           store Reprt.Mark to ("m." + Subject)
           replace (Subject) with ("m." + Subject) in c_FinalResult
    endscan

All of this from the top of my head and not tested/optimized, but should give you an idea.