thanks for your query and definitely its useful. BUT we can insert one by one record using union all to the created table. can we put bulk records instead inserting...

i mean to say that.. month will not change (Jun-08,Feb-08,Mar-08) but other details Name and amount would be N times.

Name Month Amount

------ ------ ...

Many thanks for your kind reply to my query..

but.. please advise me, how to proceed if i have N number of records in my table:

Name Month Amount...