Query to create table and insert data
CREATE DATABASE [MYTEST]USE [MYTEST]
GO
/****** Object: Table [dbo].[MANYTOMANY] Script Date: 3/21/2016 2:02:11 PM ******/
SET ANSI_NULLS ON
GO
SET QUOTED_IDENTIFIER ON
GO
SET ANSI_PADDING ON
GO
CREATE TABLE [dbo].[MANYTOMANY](
[SUBJECT] [varchar](100) NOT NULL,
[TEACHER] [varchar](100) NOT NULL
) ON [PRIMARY]
GO
SET ANSI_PADDING OFF
GO
INSERT [dbo].[MANYTOMANY] ([SUBJECT], [TEACHER]) VALUES (N'A', N'AB')
GO
INSERT [dbo].[MANYTOMANY] ([SUBJECT], [TEACHER]) VALUES (N'A', N'BC')
GO
INSERT [dbo].[MANYTOMANY] ([SUBJECT], [TEACHER]) VALUES (N'A', N'CD')
GO
INSERT [dbo].[MANYTOMANY] ([SUBJECT], [TEACHER]) VALUES (N'B', N'BC')
GO
INSERT [dbo].[MANYTOMANY] ([SUBJECT], [TEACHER]) VALUES (N'B', N'CD')
GO
INSERT [dbo].[MANYTOMANY] ([SUBJECT], [TEACHER]) VALUES (N'B', N'EF')
GO
QUERY TO TRANSPOSE DATA
with cte as
(SELECT [SUBJECT]
,[TEACHER]
,row_number() over (partition by [subject] order by teacher) RNK
FROM [MYTEST].[dbo].[MANYTOMANY])
select [subject],(select teacher from cte a where a.SUBJECT = cte.SUBJECT and a.RNK =1) 'teacher1' ,
(select teacher from cte a where a.SUBJECT = cte.SUBJECT and a.RNK =2) 'teacher2' ,
(select teacher from cte a where a.SUBJECT = cte.SUBJECT and a.RNK > 2) 'more than 2 teachers' --,
from cte
group by SUBJEC
