이 게시판에서 pivot 으로 검색해 보세요. 자료가 상당히 많습니다.

DECLARE @TAB TABLE(
    GUBUN   VARCHAR(8)
   ,NAME    VARCHAR(8)
)

INSERT INTO @TAB
VALUES ('마켓', '김개똥'), ('마켓', '김말똥'), ('편의점', '소개똥'), ('마켓', '니똥내똥')

SELECT MAX(T.Item1) AS "마켓"
      ,MAX(T.Item2) AS "편의점"
  FROM (     
        SELECT ROW_NUMBER() OVER(PARTITION BY GUBUN ORDER BY (SELECT NULL)) AS SEQ
              ,CASE WHEN gubun='마켓' THEN name END  AS Item1
              ,CASE WHEN gubun='편의점' THEN name END AS Item2
         FROM @TAB
       ) T
 GROUP BY T.SEQ

 ORDER BY T.SEQ

이렇게 하면 나오긴 합니다............

mssql2000

/*
select *
  into #test
  from ( select '마켓'   gubun  ,'김개똥' name union all
   select '마켓'     ,'김말똥' union all
   select '편의점'   ,'소개똥' union all
   select '마켓'     ,'니똥내똥') a
*/
select ra.seq
    ,  MAX(CASE WHEN gubun='마켓' THEN name END)  [마켓]
    ,  MAX(CASE WHEN gubun='편의점' THEN name END) [편의점]
  from (
   select a.gubun, a.name , sum(1) seq
           from #test a join #test b on a.gubun = b.gubun and a.name >= b.name
          group by  a.gubun, a.name ) ra
group by  ra.seq