Describe DinamicPivot here

http://sqlblogcasts.com/blogs/madhivanan/archive/2007/08/27/dynamic-crosstab-with-multiple-pivot-columns.aspx

CREATE procedure CrossTab 
(
@select varchar(2000),
@PivotCol varchar(100), 
@Summaries varchar(100), 
@GroupBy varchar(100),
@OtherCols varchar(100) = Null
)

AS
set nocount on
set ansi_warnings off 
declare @sql varchar(8000)

Select @sql = ''

Select @OtherCols= isNull(', ' + @OtherCols,'')

create table #pivot_columns (pivot_column_name varchar(100))

Select @sql='select ''' + replace( + @PivotCol,',',''' as pivot_column_name union all select ''')+''''

insert into #pivot_columns
exec(@sql)

select @sql=''

create table #pivot_columns_data (pivot_column_name varchar(100),pivot_column_data varchar(100))

Select @PivotCol=''

Select @PivotCol=min(pivot_column_name) from #pivot_columns

While @PivotCol>''
Begin
    insert into #pivot_columns_data(pivot_column_name,pivot_column_data) 
    exec 
    (
    'select distinct ''' + @PivotCol +''' as pivot_column_name, convert(varchar(100),' + @PivotCol + ') as pivot_column_data    from 
    ('+
        @select
    +'
    ) T'
    )

    Select @PivotCol=min(pivot_column_name) from #pivot_columns where pivot_column_name>@PivotCol
end 
select 
    @sql = @sql + ', ' + 
    replace(
        replace(
                @Summaries,'(','(CASE WHEN ' + Pivot_Column_name + '=''' + 
                pivot_column_data + ''' THEN ' 
                    ),
            ')[', ' END) as [' + pivot_column_data 
                )
from #pivot_columns_data
order by pivot_column_name

exec 
(
     'select ' + @GroupBy +@OtherCols +@sql + 
    ' from (
    '+
        @select 
    +'
    ) T
    GROUP BY ' + @GroupBy
) 
drop table #pivot_columns
drop table #pivot_columns_data

set nocount off
set ansi_warnings on

exec crosstab '쿼리', '컬럼', '집계집계컬럼명', '로우'

http://www.sqlteam.com/article/dynamic-cross-tabs-pivot-tables

CREATE PROCEDURE crosstab 
@select varchar(8000),
@sumfunc varchar(100), 
@pivot varchar(100), 
@table varchar(100) 
AS

DECLARE @sql varchar(8000), @delim varchar(1)
SET NOCOUNT ON
SET ANSI_WARNINGS OFF

EXEC ('SELECT ' + @pivot + ' AS pivot INTO ##pivot FROM ' + @table + ' WHERE 1=2')
EXEC ('INSERT INTO ##pivot SELECT DISTINCT ' + @pivot + ' FROM ' + @table + ' WHERE ' 
+ @pivot + ' Is Not Null')

SELECT @sql='',  @sumfunc=stuff(@sumfunc, len(@sumfunc), 1, ' END)' )

SELECT @delim=CASE Sign( CharIndex('char', data_type)+CharIndex('date', data_type) ) 
WHEN 0 THEN '' ELSE '''' END 
FROM tempdb.information_schema.columns 
WHERE table_name='##pivot' AND column_name='pivot'

SELECT @sql=@sql + '''' + convert(varchar(100), pivot) + ''' = ' + 
stuff(@sumfunc,charindex( '(', @sumfunc )+1, 0, ' CASE ' + @pivot + ' WHEN ' 
+ @delim + convert(varchar(100), pivot) + @delim + ' THEN ' ) + ', ' FROM ##pivot

DROP TABLE ##pivot

SELECT @sql=left(@sql, len(@sql)-1)
SELECT @select=stuff(@select, charindex(' FROM ', @select)+1, 0, ', ' + @sql + ' ')

EXEC (@select)
SET ANSI_WARNINGS ON

http://sqlblogcasts.com/blogs/madhivanan/archive/2008/08/27/dynamic-pivot-in-sql-server-2005.aspx

create procedure dynamic_pivot
(
@select varchar(2000),
@PivotCol varchar(100), 
@Summaries varchar(100)
) as 
declare @pivot varchar(max), @sql varchar(max)
select @select =replace(@select,'select ','select '+@PivotCol+' as pivot_col,')
 

create table #pivot_columns (pivot_column varchar(100))

Select @sql='select distinct pivot_col from ('+@select+') as t'

insert into #pivot_columns
exec(@sql)

select @pivot=coalesce(@pivot+',','')+'['+pivot_column+']'from #pivot_columns

select @sql=
'
    select * from 
    (
        '+@select+'
    ) as t 
    pivot 
    (
        '+@Summaries+' for pivot_col in ('+@pivot+')
    ) as p
' 

exec(@sql)