TRANSFORM First(Landundertake.valuerId) AS valuerId之First
SELECT Appraiser.quarterId, Landundertake.landCode
FROM Landundertake INNER JOIN Appraiser ON (Landundertake .valuerId = Appraiser.valuerID) AND (Landundertake .quarterId = Appraiser.quarterId)
GROUP BY Appraiser.quarterId, Landundertake .landCode
PIVOT Landundertake .valuerGrade;

select dbo.appraiser.quarterID,dbo.landUndertake.landcode,case dbo.landUndertake.appraiserGrade when 'appraiserID1' then dbo.landundertake.appraiserID else null END as appraiserID,case dbo.landUndertake.appraiserGrade when 'appraiserID2' then dbo.landundertake.appraiserID else null END as appraiserID1
from dbo.LandUndertake inner join
dbo.Appraiser ON dbo.LandUndertake.quarterID=dbo.appraiser.quarterID and dbo.landundertake.appraiserID=DBO.Appraiser.appraiserID
Group by dbo.appraiser.quarterID,dbo.landUndertake.landcode,dbo.landundertake.appraiserGrade,dbo.landundertake.appraiserID