具有ROW_NUMBER（）的基本PIVOT将为您完成以下任务：

SELECT  [Developer],
        [Designer],
        [Coder]
FROM (
    SELECT  *,
            ROW_NUMBER() OVER (PARTITION BY Occupation ORDER BY (SELECT NULL)) RN
    FROM #temp
) as t
PIVOT (
    MAX(Name) FOR Occupation IN ([Developer],[Designer],[Coder])
) as pvt

输出：

Developer   Designer    Coder
A           X           Y
B           NULL        Z

如果的数量Occupation可能非常多，则您需要动态SQL：

DECLARE @columns nvarchar(max),
        @sql nvarchar(max)

SELECT @columns = (
    SELECT DISTINCT ','+QUOTENAME(Occupation)
    FROM #temp
    FOR XML PATH('')
)

SELECT @sql = N'
SELECT  '+STUFF(@columns,1,1,'')+'
FROM (
    SELECT  *,
            ROW_NUMBER() OVER (PARTITION BY Occupation ORDER BY (SELECT NULL)) RN
    FROM #temp
) as t
PIVOT (
    MAX(Name) FOR Occupation IN ('+STUFF(@columns,1,1,'')+')
) as pvt'

EXEC sp_executesql @sql

注意： 我ORDER BY (SELECT NULL)只是用来获得一些随机顺序。为此，最好使用一些实际字段。