create table #Temp
(
    FormId int,
    FieldName Varchar(50),
    Value Varchar(50)
)

Insert Into #Temp VALUES (1,'FirstName','Joe')
Insert Into #Temp VALUES (1,'MiddleName','S')
Insert Into #Temp VALUES (1,'LastName','Smith')
Insert Into #Temp VALUES (1,'Email','abc@abc.com')
Insert Into #Temp VALUES (2,'FirstName','Sam')
Insert Into #Temp VALUES (2,'MiddleName','S')
Insert Into #Temp VALUES (2,'LastName','Freddrick')
Insert Into #Temp VALUES (2,'Email','abc1@abc.com')
Insert Into #Temp VALUES (3,'FirstName','Jaime')
Insert Into #Temp VALUES (3,'MiddleName','S')
Insert Into #Temp VALUES (3,'LastName','Carol')
Insert Into #Temp VALUES (3,'Email','abc2@abc.com')

create table #Temp
(
    FormId int,
    FieldName Varchar(50),
    Value Varchar(50)
)

Insert Into #Temp VALUES (1,'FirstName','Joe')
Insert Into #Temp VALUES (1,'MiddleName','S')
Insert Into #Temp VALUES (1,'LastName','Smith')
Insert Into #Temp VALUES (1,'Email','abc@abc.com')
Insert Into #Temp VALUES (2,'FirstName','Sam')
Insert Into #Temp VALUES (2,'MiddleName','S')
Insert Into #Temp VALUES (2,'LastName','Freddrick')
Insert Into #Temp VALUES (2,'Email','abc1@abc.com')
Insert Into #Temp VALUES (3,'FirstName','Jaime')
Insert Into #Temp VALUES (3,'MiddleName','S')
Insert Into #Temp VALUES (3,'LastName','Carol')
Insert Into #Temp VALUES (3,'Email','abc2@abc.com')

create table #Temp
(
    FormId int,
    FieldName Varchar(50),
    Value Varchar(50)
)

Insert Into #Temp VALUES (1,'FirstName','Joe')
Insert Into #Temp VALUES (1,'MiddleName','S')
Insert Into #Temp VALUES (1,'LastName','Smith')
Insert Into #Temp VALUES (1,'Email','abc@abc.com')
Insert Into #Temp VALUES (2,'FirstName','Sam')
Insert Into #Temp VALUES (2,'MiddleName','S')
Insert Into #Temp VALUES (2,'LastName','Freddrick')
Insert Into #Temp VALUES (2,'Email','abc1@abc.com')
Insert Into #Temp VALUES (3,'FirstName','Jaime')
Insert Into #Temp VALUES (3,'MiddleName','S')
Insert Into #Temp VALUES (3,'LastName','Carol')
Insert Into #Temp VALUES (3,'Email','abc2@abc.com')

select FormId, max(FirstName) as FirstName, max(MiddleName) as MiddleName, max(LastName) as LastName, max(Email) as Email
from (
    select FormId
         , case when FieldName = 'FirstName' then Value end as FirstName
         , case when FieldName = 'MiddleName' then Value end as MiddleName
         , case when FieldName = 'LastName' then Value end as LastName
         , case when FieldName = 'Email' then Value end as Email
    from #Temp
) as t
group by FormId;