create table #table (affected item varchar, LN int, NY int, Zu int) insert(table) select Affected item,SUM( case region when 'LN" then 1 else 0) LN,SUM( case region when "NY" then 1 else 0) NY,SUM( case region when 'ZU" then 1 else 0) ZU from tablename groupby affected item please advice if i am wrong? Thanks, Abhishek