question

For starters, look at the [PIVOT][1] statement. Then have a trawl around this site - there are other questions which go into this. For example, [this question][2] looks at pivot & dynamic SQL. [1]: http://msdn.microsoft.com/en-us/library/ms177410.aspx [2]: http://ask.sqlservercentral.com/questions/3387/dynamic-pivot-with-multiple-aggregates

It is difficult to tell from the example whether you want to have a separate column for each day of the month with a date in it if the item was received, or whether you merely want to concatenate the results in a list for each item, the list being the dates when it was received. If the latter, then this article here will tell you how to do it. [ http://www.simple-talk.com/sql/t-sql-programming/concatenating-row-values-in-transact-sql/][1] [1]: http://www.simple-talk.com/sql/t-sql-programming/concatenating-row-values-in-transact-sql/