これを試してください。このクエリでは、一意の月数に関係なく適切な結果が得られます。つまり、月の名前を列名としてハードコーディングする必要はありません。
CREATE TABLE tbl1(Number int,Months varchar(10),Country varchar(10))
INSERT INTO tbl1
VALUES(63,'June','Ireland'),
(48,'June','England'),
(55,'June','Spain'),
(66,'May','Ireland'),
(33,'May','England'),
(53,'May','Spain'),
(44,'April','Ireland'),
(44,'April','England'),
(44,'April','Spain')
DECLARE @month_colms varchar(100)
DECLARE @sqlstr varchar(1000)
DECLARE @colname varchar(100)
select @month_colms=STUFF((select ', '+months from (select months from tbl1 group by months) a for xml path('')),1,1,'')
SET @sqlstr=''
While(CHARINDEX(',',@month_colms,1)>0)
BEGIN
SELECT @colname=LEFT(ltrim(rtrim(@month_colms)),CHARINDEX(',',ltrim(rtrim(@month_colms)),1)-1)
SET @month_colms=RIGHT(ltrim(rtrim(@month_colms)),LEN(ltrim(rtrim(@month_colms)))-CHARINDEX(',',ltrim(rtrim(@month_colms)),1))
SET @sqlstr=@sqlstr+','+'sum(case when Months = '''+@colname+''' then Number end) as '''+@colname+''''
END
SET @sqlstr=@sqlstr+','+'sum(case when Months = '''+ltrim(rtrim(@month_colms))+''' then Number end) as '''+@month_colms+''''
exec('select Country'+@sqlstr+' from tbl1 group by Country')