How can I Convert Rows to Columns in SQL.

You can use the PIVOT clause:

SELECT ID,
       [1] AS I01, 
       [2] AS I02, 
       [3] AS I03, 
       [4] AS I04, 
       [5] AS I05, 
       [6] AS I06, 
       [7] AS I07, 
       [8] AS I08, 
       [9] AS I09, 
       [10] AS I10
FROM   yourTable
PIVOT  ( 
              SUM(I) 
              FOR Seq 
              IN ( [1], [2], [3], [4], [5], [6], [7], [8], [9], [10] )
       ) AS P;

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Not too elegant, but you could try this approach:

CREATE TABLE T1 (
    ID   VARCHAR(10),
    SEQ  INTEGER,
    I    INTEGER
);

INSERT INTO T1 VALUES
    ('O35018',  1, 221),
    ('O35018',  2, 239),
    ('O35018',  3, 213),
    ('O35018',  4, 195),
    ('O35018',  5, 228),
    ('O35018',  6, 216),
    ('O35018',  7, 209),
    ('O35018',  8, 183),
    ('O35018',  9, 205),
    ('O35018', 10, 187),
    ('O35018', 11, 211),
    ('O35018', 12, 161),
    ('O35018', 13, 163),
    ('O35018', 14, 188),
    ('O35018', 15, 186),
    ('O35018', 16, 162),
    ('O35018', 17, 178),
    ('O35018', 18, 161),
    ('O35018', 19, 171),
    ('O35018', 20, 176),
    ('O35018', 21, 165),
    ('O35018', 22, 172),
    ('O35018', 23, 150),
    ('O35018', 24, 152),
    ('O35018', 25, 143),
    ('O35018', 26, 153),
    ('O35018', 27, 143),
    ('O35018', 28, 142),
    ('O35018', 29, 132),
    ('O35018', 30, 144);
    
SELECT ID,
       CEILING((SEQ - 1) / 10) + 1 AS SEQ,
       SUM(CASE (SEQ - 1) % 10 WHEN 0 THEN I ELSE 0 END) AS I1,
       SUM(CASE (SEQ - 1) % 10 WHEN 1 THEN I ELSE 0 END) AS I2,
       SUM(CASE (SEQ - 1) % 10 WHEN 2 THEN I ELSE 0 END) AS I3,
       SUM(CASE (SEQ - 1) % 10 WHEN 3 THEN I ELSE 0 END) AS I4,
       SUM(CASE (SEQ - 1) % 10 WHEN 4 THEN I ELSE 0 END) AS I5,
       SUM(CASE (SEQ - 1) % 10 WHEN 5 THEN I ELSE 0 END) AS I6,
       SUM(CASE (SEQ - 1) % 10 WHEN 6 THEN I ELSE 0 END) AS I7,
       SUM(CASE (SEQ - 1) % 10 WHEN 7 THEN I ELSE 0 END) AS I8,
       SUM(CASE (SEQ - 1) % 10 WHEN 8 THEN I ELSE 0 END) AS I9,
       SUM(CASE (SEQ - 1) % 10 WHEN 9 THEN I ELSE 0 END) AS I10
 FROM T1
 GROUP BY ID, CEILING((SEQ - 1) / 10) + 1;

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---

»bp

bp!
Thank you so much.
"I" field is varchar type and in case when "I" is like "'0.3775000'" I'm getting error msg.

Msg 245, Level 16, State 1, Line 1
Conversion failed when converting the varchar value '0.3775000' to data type int.

i did
THEN CAST(I as varchar(30)) ELSE 0 END) but still having same error.

Can you share a more representative sample data file I can test with and adjust for ?

Bill has the solution - You just need to add the cast() to it

SELECT ID,
       CEILING((SEQ - 1) / 10) + 1 AS SEQ,
       SUM(CASE (SEQ - 1) % 10 WHEN 0 THEN cast(I as decimal(15, 7)) ELSE 0.0 END) AS I1,
       SUM(CASE (SEQ - 1) % 10 WHEN 1 THEN cast(I as decimal(15, 7)) ELSE 0.0 END) AS I2,
       SUM(CASE (SEQ - 1) % 10 WHEN 2 THEN cast(I as decimal(15, 7)) ELSE 0.0 END) AS I3,
       SUM(CASE (SEQ - 1) % 10 WHEN 3 THEN cast(I as decimal(15, 7)) ELSE 0.0 END) AS I4,
       SUM(CASE (SEQ - 1) % 10 WHEN 4 THEN cast(I as decimal(15, 7)) ELSE 0.0 END) AS I5,
       SUM(CASE (SEQ - 1) % 10 WHEN 5 THEN cast(I as decimal(15, 7)) ELSE 0.0 END) AS I6,
       SUM(CASE (SEQ - 1) % 10 WHEN 6 THEN cast(I as decimal(15, 7)) ELSE 0.0 END) AS I7,
       SUM(CASE (SEQ - 1) % 10 WHEN 7 THEN cast(I as decimal(15, 7)) ELSE 0.0 END) AS I8,
       SUM(CASE (SEQ - 1) % 10 WHEN 8 THEN cast(I as decimal(15, 7)) ELSE 0.0 END) AS I9,
       SUM(CASE (SEQ - 1) % 10 WHEN 9 THEN cast(I as decimal(15, 7)) ELSE 0.0 END) AS I10
 FROM T1
 GROUP BY ID, CEILING((SEQ - 1) / 10) + 1;

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here is more sample data.
I prefer to use datatype varchar for I field .

ID       Seq         I
I05649   1   0.3775000
I05649   2   0.3788000
I05649   3   0.3819000
I05649   4   0.3850000
I05649   5   0.3788000
I05649   6   0.3819000
I05649   7   0.3788000
I05649   8   0.3800000
I05649   9   0.3781000
I05649   10   0.3781000
I05649   11   0.3825000
I05649   12   0.3800000
I05649   13   0.3788000
I05649   14   0.3788000
I05649   15   0.3781000
I05649   16   0.3794000
I05649   17   0.3838000
I05649   18   0.3794000
I05649   19   0.3769000
I05649   20   0.3800000
I05649   21   0.3781000
I05649   22   0.3806000
I05649   23   0.3838000
I05649   24   0.3806000
I05649   25   0.3769000
I05649   26   0.3838000
I05649   27   0.3750000

Bill Prew it is an awesome solution!
Way to go and thank you so much! I was  all blown away.

Great, glad that was useful!