select *,row_number() over (partition by id order by getdate()) as rnt into tp from tb

declare @sql varchar(max)
set @sql = 'select id'
select @sql = @sql + ',max(case when rnt='+ltrim(rnt)+' then price else null end) [price'+ltrim(rnt)+']'
from(select distinct rnt from tp)
select @sql = @sql + ' from tp group by id'
exec(@sql)

drop table tp

------解决方案--------------------
SQL code

 IF OBJECT_id(N'FENG') IS NOT NULL
    DROP TABLE FENG

GO
CREATE TABLE FENG(id int,price VARCHAR(10))
INSERT FENG
SELECT 1,2 UNION ALL
SELECT 1,1 UNION ALL
SELECT 2,0.1 UNION ALL
SELECT 2,0.3 UNION ALL
SELECT 2,0.4
GO

IF OBJECT_ID('tempdb..#LSB') IS NOT NULL
DROP TABLE #LSB
GO
SELECT
ROW = ROW_NUMBER() OVER (PARTITION BY id ORDER BY (SELECT 0))
,*
INTO #LSB
FROM FENG

DECLARE @XK VARCHAR(50)
;WITH AA
AS 
(SELECT DISTINCT ROW
FROM #LSB
)
SELECT @XK = ISNULL(@XK+',','')+QUOTENAME(ROW) FROM AA 
EXEC ('SELECT id,'+@XK+' FROM #LSB  PIVOT(MAX(price) FOR ROW IN ('+@XK+')) PIV ORDER BY 1')

/*
id    1    2    3
1    2.0    1.0    NULL
2    0.1    0.3    0.4
*/

------解决方案--------------------
如果非常多的话 把@XK 定义大一些 8000内

------解决方案--------------------
探讨

非常感谢楼上，但是我在SQl 2005下出现了错误，

消息 156，级别 15，状态 1，第 5 行
关键字 'select' 附近有语法错误。