Dynamic Pivot using T-SQL

dynamic_pivot.sql

DECLARE @SQL as VARCHAR (MAX)
DECLARE @Columns AS VARCHAR (MAX)

SELECT @Columns=
       COALESCE(@Columns + ',','') + QUOTENAME(across)
FROM
(
       SELECT DISTINCT across
       From #TEMP
) AS B
ORDER BY B.across

SET @SQL='
SELECT down, ' + @Columns + '  FROM 
(
SELECT down, across, the_count FROM 
#TEMP ) AS source
PIVOT
(SUM(the_count) FOR source.across IN (' + @columns + ')
)AS pvt'

EXEC (@sql)