Si tienes SQL 2005, intenta con la funcion PIVOT.
Código SQL:
Ver originalSELECT [PRIMARY], [Field_A], [Field_B], [Field_C]
FROM (
SELECT [PRIMARY], Name, [VALUE]
FROM tu_tabla
) AS SourceTable
PIVOT (
SUM([VALUE])
FOR Name IN ([Field_A], [Field_B], [Field_C])
) AS PivotTable