Using case statements won't work unless I can dynamically generate the number of case statements since the table width may vary.

Ken- basically what i want to do is transpose row values to column values like a crosstab, but using the values not an aggregate value.  So, for example, currently the values are stored as id/value pairs associated with an id (ID,controlID,value).  So each row in the table would be something like the following: 

1,1,0

1,2,'test'

2,1,4

2,2,'foo'

This data id represents the control values for both controls 1 and 2 for ID's 1 and 2.  In tabular view it would be:

        Control(1)     Control(2)

ID(1)      1              'test'

ID(2)      4               'foo'

I need to convert the original table to a tabular representation like above.  So the final table would be:

1,1,'test

2,4,'foo'

Hope this helps clarify things.

Thanks in advance.