Here the solution that I got from another forum:
SELECT ROW_NUMBER() OVER (PARTITION BY workID ORDER BY machineID) AS Seq,* INTO #Temp
FROM TABLE
DECLARE @MachineList varchar(1000),@Sql varchar(max)
SELECT @MachineList= LEFT(ml.MacList,LEN(ml.MacList)-1)
FROM (SELECT DISTINCT CAST(Seq AS varchar(10)) + ','
FROM #Temp
FOR XML PATH('')
)ml(MacList)
SET @Sql='SELECT *
FROM (SELECT *
FROM #Temp
)t
PIVOT (SUM(hours) FOR Seq IN (['+ REPLACE(@MachineList,',','],[') + ']))p'
EXEC(@Sql)
DROP TABLE #Temp
Unsolved 
