eg:-- *** Test Data ***CREATE TABLE #Commission( Policyid int NOT NULL ,Commission decimal(8,6) NOT NULL ,[level] tinyint NOT NULL);INSERT INTO #CommissionSELECT 50470, 9.056839, 2UNION ALL SELECT 50470, 31.011067, 3 UNION ALL SELECT 50470, 7.185093, 0 UNION ALL SELECT 23355, 6.8347, 0UNION ALL SELECT 23355, 76.989, 2-- *** End Test Data ***SELECT Policyid ,COALESCE([0], 0) AS Level0 ,COALESCE([2], 0) AS Level2 ,COALESCE([3], 0) AS Level3FROM( SELECT Policyid, Commission, [level] FROM #Commission) SPIVOT( MIN(Commission) FOR [level] IN ([0], [2], [3])) P