Hi,
You could make it by cross tab query, but it will require addind a third column with the same data on all rows.

>Can you use sql to transform a dbf table with fields like "code" and "Value" so I get each "code" as a column?
>
>Transform records like
>A1 123
>A2 234
>A3 345
>
>to
>
> A1 A2 A3
>123 234 345