CREATE PROC sp_CrossTab
  @table 	AS sysname,       		 -- Таблица для перекрёстного запроса
 
  @onrows 	AS nvarchar( 128 ),  		 -- Группировка по строкам (значения будут в строках)
 
  @onrowsalias 	AS sysname = NULL, 		 -- Алиас для группировочного столбца
 
  @oncols 	AS nvarchar( 128 ),  		 -- Группировка по столбцам
 
  @sumcol 	AS sysname = NULL  		 -- Данные
 
AS

DECLARE
  @sql AS varchar( 8000 ),
  @NEWLINE AS char( 1 )

SET @NEWLINE = CHAR( 10 )
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 N''' + @key +
           ''' THEN ' + CASE
                          WHEN @sumcol IS NULL THEN '1'
                          ELSE @sumcol
                        END + @NEWLINE +
    '        ELSE 0'                      + @NEWLINE +
    '      END) AS c' + @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)
GO