由于 SQL Server 2000 没有 PIVOT 功能，你应该可以使用类似以下的东西:

Since SQL Server 2000 does not have the PIVOT function, you should be able to use something similar to the following:

DECLARE @query AS NVARCHAR(4000)
DECLARE   @rowCount as int
DECLARE   @pivotCount as int
DECLARE   @pivotRow as varchar(10)

set @rowCount = 1
set @pivotRow = ''

create table #colsPivot
(
  id int IDENTITY(1,1),
  name varchar(20),
  CustId int
)

insert into #colsPivot
select 'Observacion', IDObservacionCustomer
from yourtable

set @pivotCount= (select COUNT(*) from #colsPivot) 

-- reset rowcount
set @rowCount = 1
set @query = ''

---- create the CASE string
while @rowCount <= @pivotCount
    begin
        set @pivotRow = (select Top 1 CustId from #colsPivot)

        set @query = @query + ', max(case when IDObservacionCustomer = ''' + @pivotRow + ''' then Observacion end) as ''Observacion_' + cast(@rowCount as varchar(10)) + ''''

        delete from #colsPivot where CustId = @pivotRow

        if @rowCount <= @pivotCount
            begin
                set @rowCount = @rowCount + 1
            end
    end

-- add the rest of the SQL Statement
set @query = 'SELECT IDProspecto ' + @query + ' from yourtable group by IDProspecto'

exec(@query)

参见 SQL Fiddle 演示