create table #tmp ( empid int, salesyear int , amt int);
insert into #tmp
select 101, 2006, 100 union all
select 101, 2006, 200 union all
select 101, 2007, 300 union all
select 102, 2006, 400 union all
select 102, 2007, 500 union all
select 103, 2006, 600 union all
select 103 , 2007, 700
/* Pivot */
select empid, [2006], [2007]
from #tmp pivot (sum(amt) for salesyear in ([2006], [2007])) pvt
/* UnPivot */
select empid,amt, salesyear
from
(select empid, [2006], [2007]
from #tmp pivot (sum(amt) for salesyear in ([2006], [2007])) pvt)v1
unpivot (amt for salesyear in ([2006],[2007])) upvt
-Shinu