Pablicio,
Qual é a versão do seu SQL Server?
Se for a 2005, você pode utilizar um Pivot.
Veja este exemplo extraído do Books On-Line do SQL Server 2005:
-- Pivot table with one row and five columns
SELECT 'AverageCost' AS Cost_Sorted_By_Production_Days,
[0], [1], [2], [3], [4]
FROM
(SELECT DaysToManufacture, StandardCost
FROM Production.Product) AS SourceTable
PIVOT
(
AVG(StandardCost)
FOR DaysToManufacture IN ([0], [1], [2], [3], [4])
) AS PivotTable