 <p>One possible Approch:</p> <pre><code>SELECT FROMID, FROMOWNERID, APPROVERID, NULL APPROVERID, NULL APPROVERID, NULL APPROVERID FROM yourtable WHERE FROMID = 100 AND APPROVERID = 102 UNION ALL SELECT FROMID, FROMOWNERID, NULL APPROVERID, APPROVERID APPROVERID, NULL APPROVERID, NULL APPROVERID FROM yourtable WHERE FROMID = 100 AND APPROVERID = 103 UNION ALL SELECT FROMID, FROMOWNERID, NULL APPROVERID, NULL APPROVERID, APPROVERID APPROVERID, NULL APPROVERID FROM yourtable WHERE FROMID = 100 AND APPROVERID = 104 ---- ------- And So On </code></pre>