สมมุติเทเบิลชื่อว่า T ก็สร้างคิวรี่เพื่อแปลงตามนี้
TRANSFORM First(U.V) AS UV
SELECT U.C as ID
FROM
(
SELECT "CA" AS C, ID, CA AS V FROM T
๊์UNION ALL
SELECT "QA" AS C, ID, QA AS V FROM T
๊์UNION ALL
SELECT "SC" AS C, ID, SC AS V FROM T
) AS U
GROUP BY U.C
PIVOT U.ID;