select 'One' as A, 'Two' as B, 'Three' as C from dual
 
 A         B         C
----      ----     ----
One       Two      Three

select 'One' as A  from dual
 
union all
 
select  'Two' as B  from dual
 
union all
 
select  'Three' as C from dual
 

SELECT level,
       TO_CHAR(TO_DATE(level,'J'),'Jsp') words 
  FROM dual CONNECT BY level<=3;

level   words
---------------
1	One
2	Two
3	Three