SELECT Id, Name, Value FROM TestTable

SELECT T.Id ,
(SELECT Name + ' '
FROM TestTable TT
WHERE TT.Id = T.id
GROUP BY Name
FOR XML PATH('')
)
AS NameN
FROM TestTable T
GROUP BY T.Id

You want to more information see this link
http://www.raasukutty.com/blog/programming/converting-rows-to-columns-in-sql.html