I have the following dataset
Account Contact
1 324324324
1 674323234
2 833343432
2 433243443
3 787655455
4 754327545
4 455435435
5 543544355
Just a slightly different way to generate the dynamic PIVOT:
DECLARE @c INT;
SELECT TOP 1 @c = COUNT(*)
FROM dbo.YourTable
GROUP BY Account
ORDER BY COUNT(*) DESC;
DECLARE @dc1 NVARCHAR(MAX) = N'', @dc2 NVARCHAR(MAX) = N'', @sql NVARCHAR(MAX);
SELECT @dc1 += ',Contact' + RTRIM(i), @dc2 += ',[Contact' + RTRIM(i) + ']'
FROM (SELECT TOP (@c) i = number + 1
FROM master.dbo.spt_values WHERE type = N'P' ORDER BY number) AS x;
SET @sql = N'SELECT Account ' + @dc1 +
' FROM (SELECT Account, Contact, rn = ''Contact''
+ RTRIM(ROW_NUMBER() OVER (PARTITION BY Account ORDER BY Contact))
FROM dbo.YourTable) AS src PIVOT (MAX(Contact) FOR rn IN ('
+ STUFF(@dc2, 1, 1, '') + ')) AS p;';
EXEC sp_executesql @sql;
SQLiddle demo