SELECT MAX(CASE WHEN Rn=1 THEN File END) AS Row1,
MAX(CASE WHEN Rn=2 THEN File END) AS Row2,
MAX(CASE WHEN Rn=3 THEN File END) AS Row3
FROM
(SELECT ROW_NUMBER() OVER (PARTITION BY (ID-1)/3 ORDER BY ID) AS Rn,(ID-1)/3 AS Grp,*
FROM Table
)t
GROUP BY Grp
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SQL Server MVP
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