DECLARE @sample TABLE (
	[fieldA] CHAR(1)
	, [fieldB] CHAR(1)
	, [value] INT
	)

INSERT @sample 
VALUES
	  ('A', 'B', 1), ('A', 'B', 2), ('A', 'B', 3)
	, ('A', 'C', 4), ('A', 'C', 25), ('A', 'C', -10)

-- SELECT * FROM @sample

SELECT
	rs.[fieldA]
	, rs.[fieldB]
	, MAX(CASE rs.[idx] WHEN 1 THEN [value] ELSE NULL END) AS [1]
	, MAX(CASE rs.[idx] WHEN 2 THEN [value] ELSE NULL END) AS [2]
	, MAX(CASE rs.[idx] WHEN 3 THEN [value] ELSE NULL END) AS [3]
FROM
	(
	SELECT
		[fieldA]
		, [fieldB]
		, [value]
		, ROW_NUMBER() OVER ( PARTITION BY [fieldA], [fieldB] ORDER BY [value] ) AS [idx]
	FROM
		@sample
	)
	AS rs
GROUP BY
	[fieldA]
	, [fieldB]

fieldA fieldB 1           2           3
------ ------ ----------- ----------- -----------
A      B      1           2           3
A      C      -10         4           25