Code:IF OBJECT_ID('tempdb..#tmpID') IS NOT NULL DROP TABLE #tmpID Declare @tmpID table (ID varchar(100)) Declare @sql nvarchar(4000) Insert @tmpID select '001' union select '002' union select '003' Create table #tmpID (ind int) While exists (select top 1 ID from @tmpID) Begin Declare @ColN nvarchar(100) Set @ColN=(select top 1 ID from @tmpID) Set @sql='Alter table #tmpID Add ['+convert(nvarchar,@ColN)+'] nvarchar(100)' exec(@sql) Delete @tmpID Where [ID]=@ColN End select * from #tmpID