If the list of Products is static, you can do a "manual pivoting" - sort of like this:SELECT   clientId,   MAX(CASE WHEN product = 'Head & Sholder' THEN Price END) AS [Head & Sholder],   MAX(CASE WHEN product = 'Dove' THEN Price END) AS Dove,   MAX(CASE WHEN product = 'SunSilk' THEN Price END) AS SunSilkFROM   YourTableGROUP BY   clientId
If your Products are not known in advance, then you would need dynamic pivoting. Take a look at Madhivanan's blog here