It's called Cross Tab. VFP has Cross Tab class and wizard. See help for more details.
Check also Re: _genxtab Thread #637034 Message #637090 for reference to other Cross Tab program/class.

>How can I take several records:
>
>empl1 vacation start duration
>empll vacation start duration
>empll vacation start duration
>empl2 vacation start duration
>empl3 vacation start duration
>
>And make it
>
>empl1 vac1 start dura vac2 start dura vac3 start dura etc?