select * from (select ItemCode,Value1 from tbl_test) AS SourceTable
PIVOT
(
max(Value1)
FOR ItemCode IN ([Item1],[Item2],[Item3])
) AS PivotTable
Union
select * from (select ItemCode,Value2 from tbl_test) AS SourceTable
PIVOT
(
max(Value2)
FOR ItemCode IN ([Item1],[Item2],[Item3])
) AS PivotTable
Union
select * from (select ItemCode,Value3 from tbl_test) AS SourceTable
PIVOT
(
max(Value3)
FOR ItemCode IN ([Item1],[Item2],[Item3])
) AS PivotTable
Union
select * from (select ItemCode,Value4 from tbl_test) AS SourceTable
PIVOT
(
max(Value4)
FOR ItemCode IN ([Item1],[Item2],[Item3])
) AS PivotTable;