WITH TB_SAMPLE AS ( SELECT 'A1' A, 'B1' B, 'C1' C FROM DUAL UNION ALL SELECT 'A2' A, 'B2' B, 'C2' C FROM DUAL UNION ALL SELECT 'A3' A, 'B3' B, 'C3' C FROM DUAL UNION ALL SELECT 'A4' A, 'B4' B, 'C4' C FROM DUAL UNION ALL SELECT 'A5' A, 'B5' B, 'C5' C FROM DUAL UNION ALL SELECT 'A6' A, 'B6' B, 'C6' C FROM DUAL ) SELECT MAX(DECODE(MOD(ROWNUM,2),1,A)) A, MAX(DECODE(MOD(ROWNUM,2),1,B)) B, MAX(DECODE(MOD(ROWNUM,2),1,C)) C, MAX(DECODE(MOD(ROWNUM,2),0,A)) D, MAX(DECODE(MOD(ROWNUM,2),0,B)) E, MAX(DECODE(MOD(ROWNUM,2),0,C)) F FROM TB_SAMPLE GROUP BY ROWNUM+MOD(ROWNUM,2) ORDER BY 1