USE test
GO

DECLARE @usr varchar(50)

IF EXISTS(SELECT name FROM test..sysobjects WHERE name LIKE N'#usrdata' AND xtype='U')
	DROP TABLE TableName

CREATE TABLE #usrdata
(
	usr varchar(50),
	data varchar(50)
)

DELETE FROM usrdata

DECLARE usr_cursor CURSOR FOR
SELECT DISTINCT usr
FROM Foo

OPEN usr_cursor
FETCH NEXT FROM usr_cursor
INTO @usr

WHILE (@@FETCH_STATUS = 0)
BEGIN
INSERT INTO #usrdata (usr, data)
SELECT TOP 3 usr, data FROM Foo
WHERE usr = @usr
FETCH NEXT FROM usr_cursor
INTO @usr
END
CLOSE usr_cursor
DEALLOCATE usr_cursor

SELECT * FROM #usrdata
DROP TABLE #usrdata