Try this ......DECLARE @temp TABLE (StudentName VARCHAR(50),TestID VARCHAR(50))INSERT INTO @temp VALUES ('Andy','9Passed') ,('Andy','6Failed') ,('Andy','5Failed') ,('Sam','9Passed') ,('Sam','8Passed')SELECT StudentName ,[9Passed] AS [TestID1] ,(CASE WHEN [8Passed] IS NULL THEN STUFF((SELECT ','+TestID FROM @temp WHERE TestID NOT IN([9Passed]) AND StudentName LIKE 'Andy' FOR XML PATH('')),1,1,'')ELSE [8Passed] END) AS [TestID2] FROM @temp aPIVOT(MAX(TestID) FOR TestID IN ([9Passed],[8Passed])) AS PVT
---------------Murali KrishnaYou live only once ..If you do it right once is enough.......