Multi records in single row

What programs are you trying to query from and to?

"LeftFile": SELECT DISTINCT Manager from MGR;

"AFile": SELECT Manager Heads from MGR WHERE Heads="A";
sim BFile, CFile

SELECT LeftFile.Manager,AFile.Heads AS HeadsA,BFile.Heads AS HeadsB,CFile.Heads AS HeadsC from LeftFile LEFT JOIN AFile ON LeftFile.Manager=AFile.Manager with 2 similar LEFT JOIN more

Thanks for the interest shown,i'm using .net with sql server ,
my table can have n number of records,so do u mean that i should use n number of joins and alias name.

Here is something you can try, although it requires the use of a user defined function in order to accomplish the desired results.

1) Create a function that will return all the heads for a single manager. With the input parameter 'Chris', the function returns 'A,C,E'.

Here is a rough example:

CREATE FUNCTION dbo.GetHeadsList
(@Person VARCHAR(50))
RETURNS varchar(255)
AS
BEGIN

DECLARE @HeadsList AS varchar(255)
SET @HeadsList = ''

SELECT @HeadsList = @HeadsList + [ManagerHeads].Heads + ','
FROM
(SELECT MGR.HEADS
FROM MGR
WHERE (Manager = @Person )) [ManagerHeads]

IF LEN(@HeadsList) = 0
-- Set to NULL if there is no row exist in MGR for Person (Person is not a manager?)
SET @HeadsList = NULL
ELSE
-- Remove trailing comma
SET @HeadsList = LEFT(@HeadsList, LEN(@HeadsList) - 1)

RETURN @HeadsList
END

2) The query to get the desired results would look something like:

SELECT DISTINCT MGR.Manager [MANAGER], dbo.GetHeadsList(MGR.Manager) [HEADS]
FROM MGR

I'm not sure if this meets your requirements or if this is even an efficient or practical solution, but maybe it will lead to something usable.

John