CREATE PROC sp_CrossTab
@table AS sysname, -- Table to crosstab
@onrows AS nvarchar(128), -- Grouping key values (on rows)
@onrowsalias AS sysname = NULL, -- Alias for grouping column
@oncols AS nvarchar(128), -- Destination columns (on columns)
@sumcol AS sysname = NULL -- Data cells
AS
set nocount on
DECLARE
@sql AS varchar(8000),
@NEWLINE AS char(1)

SET @NEWLINE = CHAR(10)

-- ШАГ 1: начало строки SQL
SET @sql =
"SELECT " + @NEWLINE +
" " + @onrows +
CASE
WHEN @onrowsalias IS NOT NULL THEN " AS " + @onrowsalias
ELSE ""
END

CREATE TABLE #keys(keyvalue nvarchar(100) NOT NULL PRIMARY KEY)

DECLARE @keyssql AS varchar(1000)
SET @keyssql =
"INSERT INTO #keys " +
"SELECT DISTINCT CAST(" + @oncols + " AS nvarchar(100)) " +
"FROM " + @table

EXEC (@keyssql)

DECLARE @key AS nvarchar(100)
SELECT @key = MIN(keyvalue) FROM #keys

WHILE @key IS NOT NULL
BEGIN
SET @sql = @sql + "," + @NEWLINE +
" SUM(CASE CAST(" + @oncols +
" AS nvarchar(100))" + @NEWLINE +
" WHEN """ + @key +
""" THEN " + CASE
WHEN @sumcol IS NULL THEN "1"
ELSE @sumcol
END + @NEWLINE +
" ELSE 0" + @NEWLINE +
" END) AS [" + @key + "]"

SELECT @key = MIN(keyvalue) FROM #keys
WHERE keyvalue > @key
END
SET @sql = @sql + @NEWLINE +
"FROM " + @table + @NEWLINE +
"GROUP BY " + @onrows + @NEWLINE +
"ORDER BY " + @onrows

PRINT @sql + @NEWLINE -- For debug
exec (@sql)