Oracle 11g et Sql Server 2005+ contiennent tous deux une commande pivot qui accomplira ce que vous voulez.
http://www.orafaq.com/wiki/PIVOT
http://msdn.microsoft.com/en-us/library/ms177410 .aspx
Sinon, vous auriez besoin de créer une instruction sql dynamique pour y parvenir.
Modifier - Et voilà (version SQL Server).
/* Begin Set up of test data */
IF EXISTS (SELECT 1 from sys.tables WHERE name = N'Item')
DROP TABLE Item
GO
IF EXISTS (SELECT 1 from sys.tables WHERE name = N'CrossReference')
DROP TABLE CrossReference
GO
CREATE TABLE Item
(
Item varchar(20),
BasePart varchar(20),
Size varchar(20)
);
CREATE Table CrossReference
(
Item varchar(20),
CrossReferenceNumber varchar(20)
);
INSERT INTO Item VALUES ('item1', 'b1', 'Large');
INSERT INTO Item VALUES ('item2', 'bxx1', 'Large');
INSERT INTO Item VALUES ('item3', 'bddf1', 'Small');
INSERT INTO Item VALUES ('item4', 'be3f1', 'Small');
INSERT INTO Item VALUES ('item5', 'b13vx1', 'Small');
INSERT INTO CrossReference VALUES( 'item1', 'crossRef1')
INSERT INTO CrossReference VALUES('item1', 'crossRef2')
INSERT INTO CrossReference VALUES('item1', 'crossRef3')
INSERT INTO CrossReference VALUES('item1', 'crossRef4')
INSERT INTO CrossReference VALUES('item2', 'crossRef1')
INSERT INTO CrossReference VALUES('item2', 'crossRef1')
INSERT INTO CrossReference VALUES('item3', 'crossRef1')
INSERT INTO CrossReference VALUES('item4', 'crossRef2')
INSERT INTO CrossReference VALUES('item5', 'crossRef5')
INSERT INTO CrossReference VALUES('item5', 'crossRef1')
INSERT INTO CrossReference VALUES('item5', 'crossRef2')
INSERT INTO CrossReference VALUES('item5', 'crossRef3')
/* End of test data setup */
/* Begin of actual query */
DECLARE @xRefs VARCHAR(2000),
@query VARCHAR(8000)
SELECT @xRefs = STUFF((SELECT DISTINCT '],[' + ltrim(CrossReferenceNumber)
FROM CrossReference
ORDER BY '],[' + ltrim(CrossReferenceNumber)
FOR XML PATH('')
), 1, 2, '') + ']'
SET @query =
'SELECT *
FROM Item i
INNER JOIN
(
SELECT *
FROM
(
SELECT Item, CrossReferenceNumber
FROM CrossReference
) t
PIVOT (MAX(CrossReferenceNumber) FOR CrossReferenceNumber IN (' + @xRefs + ')) as pvt
) xRefs
ON i.Item = xRefs.Item
ORDER BY i.Item'
EXECUTE (@query)
/* end */