Unless I completely destroy the question in my head this is what you meant by two rows out of each one: create table #TableOne ( TxnId int, FromUserId int, ToUserId int, Price decimal(5,2)) ; insert into #TableOne values (1, 1, 2, 100.01), (2, 1, 2, 100.01), (3, 2, 1, 100.01), (4, 2, 1, 100.01), (5, 3, 4, 100.01), (6, 4, 3, 100.01), (7, 4, 3, 100.01) ; select FromUserId AS FocalUserId, TxnId, FromUserId, ToUserId, Price from #TableOne union all select ToUserId AS FocalUserId, TxnId, FromUserId, ToUserId, Price from #TableOne ;