DECLARE @T TABLE(UserName VARCHAR(50),question VARCHAR(50),answer VARCHAR(50))
INSERT INTO @T
SELECT 'Vasya','q1','a1' UNION ALL
SELECT 'Vasya','q2','a2' UNION ALL
SELECT 'Petya','q1','a1' UNION ALL
SELECT 'Petya','q2','a2' UNION ALL
SELECT 'Petya','q3','a3'

SELECT * FROM @T