TRANSFORM First(optionques.title) AS expr1
SELECT First(customers.firstname) AS FirstOfFirstName,
       First(provinces.title)     AS FirstOfTitle5,
       First(cities.title)        AS FirstOfTitle4,
       First(optionques.title)    AS FirstOfTitle2,
       First(polls.title)         AS FirstOfTitle1,
       First(lablepolls.title)    AS FirstOfTitle,
       First(answers.commenttext) AS FirstOfCommentText
FROM   ((((((answers
             INNER JOIN customers
                     ON answers.customerid = customers.id)
            INNER JOIN lablepolls
                    ON customers.lableid = lablepolls.id)
           INNER JOIN provinces
                   ON customers.stateid = provinces.id)
          INNER JOIN cities
                  ON customers.cityid = cities.id)
         INNER JOIN questions
                 ON answers.queid = questions.id)
        INNER JOIN polls
                ON answers.pollid = polls.id)
       INNER JOIN optionques
               ON answers.optionid = optionques.id
GROUP  BY customers.id
PIVOT questions.title;  

از سایت زیر استفاده کردم

تبدیل query access به sql

نحوه نوشتن pivot

SELECT @QuestionList = STUFF(
(SELECT ', ' + quotename(Questions.Title)
FROM Questions
GROUP BY Questions.Title
ORDER BY Questions.Title
FOR XML PATH(''))
, 1, 2, '');


SET @qry =N'
SELECT * 
FROM (SELECT           Customers.SId As [کد اشتراک], Customers.FirstName As [نام],  Customers.LastName As [نام خانوادگی],Customers.Phone As [تلفن], Customers.Mobile As [موبایل], Provinces.Title As [استان],Cities.Title As [شهر], Customers.ModelName As [نام مدل], 
                         Customers.RatePlan, Customers.ActivationDate As [تاریخ فعالیت], Polls.Title As [نام نظرسنجی], Polls.CreateDate As [تاریخ ایجاد], LablePolls.Title As [وضعیت تماس], Answers.CommentText As [توضیحات], Questions.Title AS Expr1, 
                          OptionQues.Title AS Expr5
FROM            Answers INNER JOIN
                         Customers ON Answers.CustomerId = Customers.Id INNER JOIN
                         Polls ON Answers.PollId = Polls.Id AND Customers.PollId = Polls.Id INNER JOIN
                         Questions ON Answers.QueId = Questions.Id INNER JOIN
                         LablePolls ON Customers.LableId = LablePolls.Id INNER JOIN
                         Provinces ON Customers.StateId = Provinces.Id INNER JOIN
                         Cities ON Customers.CityId = Cities.Id INNER JOIN
                         OptionQues ON Answers.OptionId = OptionQues.Id

						 Where Answers.PollId= ' + @polids + '
     )ps
PIVOT

(Max(Expr5) FOR Expr1 IN (' + @QuestionList + ')) As pvt ';
exec sp_executesql @qry;