create table a([No] varchar(10),Date varchar(10),[Time] varchar(10))

insert into a
select '001', '20111230', '19:15'
union all select 
'001' ,'20111231', '03:15'
union all select 
'001', '20111231', '03:16'
union all select 
'001', '20111229' ,'19:16'
union all select 
'001' ,'20111230', '03:10'

select * from a

select isnull(a.No,b.No) No,isnull(a.Date,B.Date) Date,isnull(a.Time,'') WorkS,isnull(b.Time,'') WorkE,'夜班' 班次
from 
(select No,Date,min(Time) Time from a where Time between '19:00' and '19:25' group by No,Date ) a full join 
(select No,Date,min(Time) Time from a where Time between '03:00' and '03:25' group by No,Date ) b
on a.No=b.No and a.Date=dateadd(d,-1,b.Date)
--班次应该有一个排班表吧,这样的话就在上面的语句上加一个条件
--where exists(select 1 from 排班表 where 班次='夜班' and ( No=a.No or No=b.No )

/*
001    20111229    19:16    03:10    夜班
001    20111230    19:15    03:15    夜班
*/