尝试以下方法:

SELECT *
FROM (SELECT Item, attribute, value FROM MyTable) AS t
PIVOT
(
  MAX(value)
  FOR attribute IN([Quality], [Color])
) AS p;

输出:

╔═══════╦═════════╦═══════╗
║ ITEM  ║ QUALITY ║ COLOR ║
╠═══════╬═════════╬═══════╣
║ item1 ║ A       ║ Red   ║
║ item2 ║ B       ║ Black ║
╚═══════╩═════════╩═══════╝

请参见此SQLFiddle

如果您不知道attribute的具体值，也可以使用此动态查询:

See this SQLFiddle

You can also use this dynamic query if you don't know the specific value of attribute:

DECLARE @cols AS NVARCHAR(MAX), @query  AS NVARCHAR(MAX)

select @cols = STUFF((SELECT distinct ',' + QUOTENAME(attribute) 
                    from MyTable
            FOR XML PATH(''), TYPE
            ).value('.', 'NVARCHAR(MAX)') 
        ,1,1,'')


set @query = 'SELECT Item,' + @cols + ' 
             from 
             (
                Select Item, attribute , value
                from MyTable
             ) dta
             pivot 
             (
                MAX(Value)
                for attribute in (' + @cols + ')
             ) pvt '

execute(@query);