--> --> (Roy)生成測試數據
 
if not object_id('Tempdb..#T') is null
    drop table #T
Go
Create table #T([ID] int,[产品类型] nvarchar(2),[生产厂商] nvarchar(2))
Insert #T
select 1,N'电话',N'aa' union all
select 2,N'烟',N'bb' union all
select 3,N'酒',N'bb' union all
select 4,N'电话',N'dd' union all
select 5,N'烟',N'cc' union all
select 6,N'酒',N'bb'
Go


--SQL2005 

declare @s nvarchar(4000),@s2 nvarchar(4000)
set @s2='[生产厂商]'
Select     @s=isnull(@s+',','')+quotename(产品类型), 
@s2=isnull(@s2+',','')+quotename(产品类型)+'=isnull('+quotename(产品类型)+',0)'
 from #T group by 产品类型
 print @s2
exec('select '+@s2+' from (select 生产厂商,产品类型,ID=1 from #T) as a pivot (sum(ID) for 产品类型 in('+@s+'))b')

/*
生产厂商    电话    酒    烟
aa    1    0    0
bb    0    2    1
cc    0    0    1
dd    1    0    0
*/

------解决方案--------------------
SQL code
静态的：
select
  生产厂商,
  sum(case 产品类型 when '电话' then 1 else 0 end) as 电话,
  sum(case 产品类型 when '酒'   then 1 else 0 end) as 酒,
  sum(case 产品类型 when '烟' then 1 else 0 end) as 烟
from
  tb
group by
  生产厂商