--> 测试数据：[tbl]
if object_id('[tbl]') is not null drop table [tbl]
create table [tbl]([workid] varchar(5),[recdate] date,[rectime] time)
insert into tbl
select '02109','2012-3-1','07:36' union all
select '02109','2012-3-1','09:36' union all
select '02109','2012-3-1','17:36' union all
select '02103','2012-3-1','07:36' union all
select '02103','2012-3-1','17:36' union all
select '02109','2012-3-2','07:38' union all
select '02102','2012-3-2','07:36'

declare @str varchar(max)
set @str=''
select @str=@str+','+QUOTENAME([recdate],'')+'=case when [recdate]='+QUOTENAME([recdate],'''')+
' then [rectime] else  null end' from tbl group by [recdate]
exec('select [workid]'+@str+'  from tbl')
print @str
/*
workid    2012-03-01    2012-03-02
02109    07:36:00.0000000    NULL
02109    09:36:00.0000000    NULL
02109    17:36:00.0000000    NULL
02103    07:36:00.0000000    NULL
02103    17:36:00.0000000    NULL
02109    NULL    07:38:00.0000000
02102    NULL    07:36:00.0000000
*/

------解决方案--------------------

探讨

感谢楼上 支持 但这个结果并非是我要的结果

就02109 而言 2012-3-1 有3条记录 是需要都显示出来的