如果您现在知道结果中将要包含多少列，则需要使用动态T-sql语句来构建PIVOT。例如：
IF OBJECT_ID('tempdb..#DataSource') IS NOT NULL
BEGIN;
DROP TABLE #DataSource;
END;
CREATE TABLE #DataSource
(
[id] INT
,[Code] INT
,[EntityId] INT
);
DECLARE @DynamicTsqlStatement NVARCHAR(MAX)
,@Columns NVARCHAR(MAX);
DECLARE @MaxColumns INT;
INSERT INTO #DataSource ([id], [Code], [EntityId])
VALUES (3, 22209776 , 1)
,(4, 143687971, 3)
,(4, 143687971, 4)
,(4, 143687971, 5)
,(4, 143687971, 15)
,(5, 143658155, 7)
,(5, 143658155, 8)
,(4, 143687971, 25)
,(4, 143687971, 26);
-- we need to kNow how many columns are going to be shown
SELECT TOP 1 @MaxColumns = COUNT(*)
FROM #DataSource
GROUP BY [Code]
ORDER BY COUNT(*) DESC;
-- we are building here the following string '[1],[2],[3],[4],[5],[6]';
-- this will change depending the input data
WITH gen AS
(
SELECT 1 AS num
UNION ALL
SELECT num+1
FROM gen
WHERE num+1<=@MaxColumns
)
SELECT @Columns = STUFF
(
(
SELECT ',[EntityId' + CAST([num] AS VARCHAR(12)) + ']'
FROM gen
FOR XML PATH(''), TYPE
).value('.', 'VARCHAR(MAX)')
,1
,1
,''
)
OPTION (maxrecursion 10000);
SET @DynamicTsqlStatement = N'
SELECT *
FROM
(
SELECT [id]
,[Code]
,[EntityId]
,''EntityId'' + CAST(ROW_NUMBER() OVER(PARTITION BY [Code] ORDER BY [EntityId]) AS VARCHAR(12))
FROM #DataSource
) DS ([id], [Code], [EntityId], [RowID])
PIVOT
(
MAX([EntityId]) for [RowID] in (' + @Columns +')
) PVT;';
EXEC sp_executesql @DynamicTsqlStatement;
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