Gurus, Create table T1 ( Cl varchar(100), Business varchar(100), Source varchar(100), Analyst varchar(100), Times varchar(100)) insert into T1 values( 'GE','Analytics','Peer','Chayan','Once') insert into T1 values( 'AA','Collections','Third','Remya','Twice') I've SQL Server 2000 Table like this Cl: Business: Source: Analyst: Times: GE -- Analytics -- Peer -- Chayan -- Once AA -- Collections -- Third -- Remya -- Twice I want Output like this Cl: Business: Source: Chayan: Remya: GE -- Analytics -- Peer -- Once -- Nil AA -- Collections -- Third -- Nil -- Twice I seek your precious help Rajesh N.