SQL Server 2008 query to convert column values to different columns dynamically

This should do the trick. Hope it helps

DECLARE @Table2 TABLE (RowID INT IDENTITY(1, 1),
                   panelistId INT ,
                   #ofExposures VARCHAR(MAX),
                   Exposure_DTTMVARCHAR(MAX))

DECLARE @Table TABLE (ID INT ,
                  DTTM VARCHAR(30)) INSERT INTO @Table (ID,
                DTTM) VALUES ('337322', '7/27/2014 19:39'), ('337322', '7/27/2014 19:29'), ('317420', '7/27/2014 10:22'), ('317420', '7/27/2014 10:22'), ('317420', '7/27/2014 9:27'), ('336333', '7/27/2014 5:41'), ('336333', '7/27/2014 3:26'), ('336333', '7/27/2014 3:26'), ('336333', '7/27/2014 1:25'); WITH cte_StageOne
    AS (

    SELECT ROW_NUMBER() OVER(PARTITION BY id ORDER BY CAST(t.DTTM AS DATETIME) ) AS OrderID,         *
    FROM @Table AS t
    )
    INSERT INTO @Table2
    SELECT  MAX(ID)  AS panelistId,
          MAX(OrderID) AS #ofExposures,
          STUFF((
               SELECT  ' | ' + cso.DTTM
               FROM cte_StageOne AS cso
               WHERE ocso.ID = cso.ID
               FOR XML PATH('')
               ), 1, 3, '') AS #Exposure
    FROM cte_StageOne AS ocso
    GROUP BY ID

--SELECT * FROM @Table2

DECLARE @MaxDTTM INT DECLARE @StartLoop INT DECLARE @EndLoop INT DECLARE @ColumnList VARCHAR(MAX)

SELECT  @MaxDTTM = MAX(#ofExposures),
       @EndLoop = MAX(RowID),
       @StartLoop = MIN(RowID) FROM @Table2

SET @ColumnList = 'panelistId|#ofExposures|Exposure_DTTM1'

WHILE @StartLoop <= @EndLoop
    BEGIN
       SET @ColumnList = @ColumnList + '|Exposure_DTTM' + CAST(@StartLoop + 1 AS VARCHAR(3))

       SET @StartLoop = @StartLoop + 1
    END SET @ColumnList = @ColumnList

SET @StartLoop = 1

WHILE @StartLoop <= @EndLoop
    BEGIN
       DECLARE @in_panelistId VARCHAR(10)
       DECLARE @in_ofExposures VARCHAR(10)
       DECLARE @in_Exposure_DTTM VARCHAR(MAX)

       SELECT  @in_panelistId = panelistId,
             @in_ofExposures = #ofExposures,
             @in_Exposure_DTTM = Exposure_DTTM
       FROM @Table2
       WHERE RowID = @StartLoop

       SET @ColumnList = @ColumnList + CHAR(13) + CHAR(10) + @in_panelistId + '|' + @in_ofExposures + '|' + @in_Exposure_DTTM + REPLICATE('|', @MaxDTTM - @in_ofExposures)

       --PRINT REPLICATE('|',@MaxDTTM - @in_ofExposures)

       SET @StartLoop = @StartLoop + 1
    END PRINT @ColumnList