Here is an example:-- *** Test Data ***CREATE TABLE #Events( EventID int NOT NULL ,EventName varchar(50) NOT NULL)INSERT INTO #EventsSELECT 1, 'Texas Fair'UNION ALL SELECT 2, 'St Loius Parade'CREATE TABLE #Reqirements( RequirementID int NOT NULL ,Requirement varchar(50) NOT NULL)INSERT INTO #ReqirementsSELECT 1, 'Carnival Rides'UNION ALL SELECT 2, 'Cotton Candy Stand'CREATE TABLE #EventRequirements( EventID int NOT NULL ,RequirementID int NOT NULL ,Who varchar(50) NOT NULL)INSERT INTO #EventRequirementsSELECT 1, 1, 'Bob''s Carnival Rides'UNION ALL SELECT 1, 2, 'Sara''s Candy Store'UNION ALL SELECT 2, 2, 'Crystal''s Candy Surplus'-- *** End Test Data ***SELECT Requirement, [Texas Fair], [St Loius Parade]FROM( SELECT X.Who, R.Requirement, E.EventName FROM #EventRequirements X JOIN #Reqirements R ON X.RequirementID = R.RequirementID JOIN #Events E ON X.EventID = E.EventID) AS PPIVOT( MIN(Who) FOR EventName IN ([Texas Fair], [St Loius Parade])) AS pvt