From http://blog.sqlauthority.com/2008/06/07/sql-server-pivot-and-unpivot-table-examples/:
SELECT CUST, PRODUCT, QTY
FROM Product) up
PIVOT
( SUM(QTY) FOR PRODUCT IN (VEG, SODA, MILK, BEER, CHIPS)) AS pvt) p
UNPIVOT
(QTY FOR PRODUCT IN (VEG, SODA, MILK, BEER, CHIPS)
) AS Unpvt
GO