Du kan göra det så här i 10G:
select salesboyname,
sum (case when product='P1' then amount end) as p1,
sum (case when product='P2' then amount end) as p2,
sum (case when product='P3' then amount end) as p3
from tblsales
group by salesboyname;
I 11G finns ett PIVOT-nyckelord som liknar SQL Servers.