在Chris Shaffer的回答之上：

如果您的数据可能会重复，例如

Tom
Ali
John
Ali
Tom
Mike

而不是汤姆、阿里、约翰、阿里、汤姆、迈克

您可以使用DISTINCT避免重复，并让Tom、Ali、John、Mike：

DECLARE @Names VARCHAR(8000)
SELECT DISTINCT @Names = COALESCE(@Names + ',', '') + Name
FROM People
WHERE Name IS NOT NULL
SELECT @Names

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

PostgreSQL数组非常棒。例子：

创建一些测试数据：

postgres=# \c test
You are now connected to database "test" as user "hgimenez".
test=# create table names (name text);
CREATE TABLE
test=# insert into names (name) values ('Peter'), ('Paul'), ('Mary');
INSERT 0 3
test=# select * from names;
 name
-------
 Peter
 Paul
 Mary
(3 rows)

将它们聚合到一个数组中：

test=# select array_agg(name) from names;
 array_agg
-------------------
 {Peter,Paul,Mary}
(1 row)

将数组转换为逗号分隔的字符串：

test=# select array_to_string(array_agg(name), ', ') from names;
 array_to_string
-------------------
 Peter, Paul, Mary
(1 row)

DONE

由于PostgreSQL 9.0，引用删除的答案“没有名字的马”更容易：

select string_agg(name, ',') 
from names;

Oracle有两种方法：

    create table name
    (first_name varchar2(30));

    insert into name values ('Peter');
    insert into name values ('Paul');
    insert into name values ('Mary');

解决方案是1：

    select substr(max(sys_connect_by_path (first_name, ',')),2) from (select rownum r, first_name from name ) n start with r=1 connect by prior r+1=r
    o/p=> Peter,Paul,Mary

解决方案是2:

    select  rtrim(xmlagg (xmlelement (e, first_name || ',')).extract ('//text()'), ',') first_name from name
    o/p=> Peter,Paul,Mary

在SQLServer2005及更高版本中，使用下面的查询连接行。

DECLARE @t table
(
    Id int,
    Name varchar(10)
)
INSERT INTO @t
SELECT 1,'a' UNION ALL
SELECT 1,'b' UNION ALL
SELECT 2,'c' UNION ALL
SELECT 2,'d' 

SELECT ID,
stuff(
(
    SELECT ','+ [Name] FROM @t WHERE Id = t.Id FOR XML PATH('')
),1,1,'') 
FROM (SELECT DISTINCT ID FROM @t ) t

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)