, :
DECLARE @cols AS NVARCHAR(MAX),
@query AS NVARCHAR(MAX)
select @cols = STUFF((SELECT DISTINCT ',' + QUOTENAME(ColumnName)
from tempData
group by ColumnName, name
FOR XML PATH(''), Type
).value('.', 'NVARCHAR(MAX)')
,1,1,'')
set @query = N'SELECT Name, ' + @cols + N' from
(
select Name, value, ColumnName
from tempData
) x
pivot
(
SUM(value)
for ColumnName in (' + @cols + N')
) p '
exec sp_executesql @query;
.