 <p>This? It should work if there are more than 2 rows.</p> <pre><code>WITH NotesWithId AS ( SELECT ID = ROW_NUMBER() OVER (ORDER BY (SELECT NULL)), note FROM Notes ) SELECT [note1] = CASE WHEN [ID] % 2 &lt;&gt; 0 THEN [note] ELSE NULL END, [note2] = CASE WHEN [ID] % 2 = 0 THEN [note] ELSE NULL END FROM NotesWithId; </code></pre>