>>>Check http://www.sqlteam.com/forums/topic.asp?TOPIC_ID=6216
>>>or google:dynamic pivoting in sql server 2000
>>
>>Hi Boris,
>>
>>George Mastros has a blog on Pivoting in SQL 2000, although not dynamic. It's easy to turn it to dynamic, of course:
>>
>>http://blogs.lessthandot.com/index.php/DataMgmt/DataDesign/understanding-sql-server-2000-pivot
>>
>>BTW, the usual answer is to perform transformation on the client (in the Reporting tool), not in T-SQL.
>
>Why is that the usual answer ?

Because often SSRS provides even better (performance wise) solution. I think I did read recently about it, but I honestly forgot where exactly did I read it.