我真的很喜欢Dana回答的优雅，只想让它变得完整。

DECLARE @names VARCHAR(MAX)
SET @names = ''

SELECT @names = @names + ', ' + Name FROM Names

-- Deleting last two symbols (', ')
SET @sSql = LEFT(@sSql, LEN(@sSql) - 1)

我在家里无法访问SQL Server，所以我猜测这里的语法，但大致上是这样的：

DECLARE @names VARCHAR(500)

SELECT @names = @names + ' ' + Name
FROM Names

对于其他答案，阅读答案的人必须知道特定的域表，例如车辆或学生。必须创建该表并用数据填充该表以测试解决方案。

下面是一个使用SQL Server“Information_Schema.Columns”表的示例。通过使用此解决方案，不需要创建表或添加数据。此示例为数据库中的所有表创建一个逗号分隔的列名列表。

SELECT
    Table_Name
    ,STUFF((
        SELECT ',' + Column_Name
        FROM INFORMATION_SCHEMA.Columns Columns
        WHERE Tables.Table_Name = Columns.Table_Name
        ORDER BY Column_Name
        FOR XML PATH ('')), 1, 1, ''
    )Columns
FROM INFORMATION_SCHEMA.Columns Tables
GROUP BY TABLE_NAME 

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SQL Server中实现这一点的一种方法是将表内容返回为XML（对于XML原始），将结果转换为字符串，然后用“，”替换标记。

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)