code      name     code1   name1       code2  name2
------------------------------------------------------
8    饶平五     23    伟雄         32    亚辉
9    江成       24    后面1号      33    亚中
10    陈明       26    老高         34    迎满
17    清水       27    818          38    炎松
20    灶强       

--sql 2000
create table tb(code int,name nvarchar(10))
insert into tb values(8  ,N'饶平五')
insert into tb values(9  ,N'江成')
insert into tb values(10 ,N'陈明')
insert into tb values(17 ,N'清水')
insert into tb values(20 ,N'灶强')
insert into tb values(23 ,N'伟雄')
insert into tb values(24 ,N'后面1号')
insert into tb values(26 ,N'老高')
insert into tb values(27 ,N'818')
insert into tb values(32 ,N'亚辉')
insert into tb values(33 ,N'亚中')
insert into tb values(34 ,N'迎满')
insert into tb values(38 ,N'炎松')
go

select max(case when (px - 1)/n.cnt = 0 then code else null end) code,
       max(case when (px - 1)/n.cnt = 0 then name else null end) name,
       max(case when (px - 1)/n.cnt = 1 then code else null end) code1,
       max(case when (px - 1)/n.cnt = 1 then name else null end) name1,
       max(case when (px - 1)/n.cnt = 2 then code else null end) code2,
       max(case when (px - 1)/n.cnt = 2 then name else null end) name2
from
(
  select t.* , px = (select count(1) from tb where code < t.code) + 1 from tb t
) m , (select case when count(1)%3 = 0 then count(1)/3 else count(1)/3 + 1 end cnt from tb ) n
group by (px - 1)%n.cnt

drop table tb

/*
code        name       code1       name1      code2       name2      
----------- ---------- ----------- ---------- ----------- ---------- 
8           饶平五        23          伟雄         33          亚中
9           江成         24          后面1号       34          迎满
10          陈明         26          老高         38          炎松
17          清水         27          818        NULL        NULL
20          灶强         32          亚辉         NULL        NULL

（所影响的行数为 5 行）

*/

--sql 2005
create table tb(code int,name nvarchar(10))
insert into tb values(8  ,N'饶平五')
insert into tb values(9  ,N'江成')
insert into tb values(10 ,N'陈明')
insert into tb values(17 ,N'清水')
insert into tb values(20 ,N'灶强')
insert into tb values(23 ,N'伟雄')
insert into tb values(24 ,N'后面1号')
insert into tb values(26 ,N'老高')
insert into tb values(27 ,N'818')
insert into tb values(32 ,N'亚辉')
insert into tb values(33 ,N'亚中')
insert into tb values(34 ,N'迎满')
insert into tb values(38 ,N'炎松')
go

select max(case when (px - 1)/n.cnt = 0 then code else null end) code,
       max(case when (px - 1)/n.cnt = 0 then name else null end) name,
       max(case when (px - 1)/n.cnt = 1 then code else null end) code1,
       max(case when (px - 1)/n.cnt = 1 then name else null end) name1,
       max(case when (px - 1)/n.cnt = 2 then code else null end) code2,
       max(case when (px - 1)/n.cnt = 2 then name else null end) name2
from
(
  select t.* , px = row_number() over(order by code) from tb t
) m , (select case when count(1)%3 = 0 then count(1)/3 else count(1)/3 + 1 end cnt from tb ) n
group by (px - 1)%n.cnt

drop table tb

/*
code        name       code1       name1      code2       name2
----------- ---------- ----------- ---------- ----------- ----------
8           饶平五        23          伟雄         33          亚中
9           江成         24          后面1号       34          迎满
10          陈明         26          老高         38