在SQL Server 2017或更高版本中，可以使用STRING_AGG（）函数生成逗号分隔的值。请看下面的一个示例。

SELECT
    VendorId, STRING_AGG(FirstName,',') UsersName
FROM Users
WHERE VendorId != 9
GROUP BY VendorId

提出了递归CTE解决方案，但没有提供代码。下面的代码是递归CTE的示例。

请注意，虽然结果与问题相符，但数据与给定的描述并不完全相符，因为我假设您确实希望对行组（而不是表中的所有行）执行此操作。将其更改为与表中的所有行相匹配是读者的练习。

;WITH basetable AS (
    SELECT
        id,
        CAST(name AS VARCHAR(MAX)) name,
        ROW_NUMBER() OVER (Partition BY id ORDER BY seq) rw,
        COUNT(*) OVER (Partition BY id) recs
    FROM (VALUES
        (1, 'Johnny', 1),
        (1, 'M', 2),
        (2, 'Bill', 1),
        (2, 'S.', 4),
        (2, 'Preston', 5),
        (2, 'Esq.', 6),
        (3, 'Ted', 1),
        (3, 'Theodore', 2),
        (3, 'Logan', 3),
        (4, 'Peter', 1),
        (4, 'Paul', 2),
        (4, 'Mary', 3)
    ) g (id, name, seq)
),
rCTE AS (
    SELECT recs, id, name, rw
    FROM basetable
    WHERE rw = 1

    UNION ALL

    SELECT b.recs, r.ID, r.name +', '+ b.name name, r.rw + 1
    FROM basetable b
    INNER JOIN rCTE r ON b.id = r.id AND b.rw = r.rw + 1
)
SELECT name
FROM rCTE
WHERE recs = rw AND ID=4
OPTION (MAXRECURSION 101)

如果要处理null，可以通过添加where子句或在第一个子句周围添加另一个COALENCE来完成。

DECLARE @Names VARCHAR(8000) 
SELECT @Names = COALESCE(COALESCE(@Names + ', ', '') + Name, @Names) FROM People

在MySQL中，有一个函数GROUP_CONCATT（），它允许您连接多行的值。例子：

SELECT 1 AS a, GROUP_CONCAT(name ORDER BY name ASC SEPARATOR ', ') AS people 
FROM users 
WHERE id IN (1,2,3) 
GROUP BY a

以下是实现这一目标的完整解决方案：

-- Table Creation
CREATE TABLE Tbl
( CustomerCode    VARCHAR(50)
, CustomerName    VARCHAR(50)
, Type VARCHAR(50)
,Items    VARCHAR(50)
)

insert into Tbl
SELECT 'C0001','Thomas','BREAKFAST','Milk'
union SELECT 'C0001','Thomas','BREAKFAST','Bread'
union SELECT 'C0001','Thomas','BREAKFAST','Egg'
union SELECT 'C0001','Thomas','LUNCH','Rice'
union SELECT 'C0001','Thomas','LUNCH','Fish Curry'
union SELECT 'C0001','Thomas','LUNCH','Lessy'
union SELECT 'C0002','JOSEPH','BREAKFAST','Bread'
union SELECT 'C0002','JOSEPH','BREAKFAST','Jam'
union SELECT 'C0002','JOSEPH','BREAKFAST','Tea'
union SELECT 'C0002','JOSEPH','Supper','Tea'
union SELECT 'C0002','JOSEPH','Brunch','Roti'

-- function creation
GO
CREATE  FUNCTION [dbo].[fn_GetItemsByType]
(   
    @CustomerCode VARCHAR(50)
    ,@Type VARCHAR(50)
)
RETURNS @ItemType TABLE  ( Items VARCHAR(5000) )
AS
BEGIN

        INSERT INTO @ItemType(Items)
    SELECT  STUFF((SELECT distinct ',' + [Items]
         FROM Tbl 
         WHERE CustomerCode = @CustomerCode
            AND Type=@Type
            FOR XML PATH(''))
        ,1,1,'') as  Items



    RETURN 
END

GO

-- fianl Query
DECLARE @cols AS NVARCHAR(MAX),
    @query  AS NVARCHAR(MAX)

select @cols = STUFF((SELECT distinct ',' + QUOTENAME(Type) 
                    from Tbl
            FOR XML PATH(''), TYPE
            ).value('.', 'NVARCHAR(MAX)') 
        ,1,1,'')

set @query = 'SELECT CustomerCode,CustomerName,' + @cols + '
             from 
             (
                select  
                    distinct CustomerCode
                    ,CustomerName
                    ,Type
                    ,F.Items
                    FROM Tbl T
                    CROSS APPLY [fn_GetItemsByType] (T.CustomerCode,T.Type) F
            ) x
            pivot 
            (
                max(Items)
                for Type in (' + @cols + ')
            ) p '

execute(@query) 

在SQL Server vNext中，这将内置STRING_AGG函数。在STRING_AGG（Transact-SQL）中了解有关它的更多信息。