CREATE TABLE N1 AS
(SELECT '1' AS COL FROM DUAL
UNION ALL
SELECT 'XYZ' AS COL FROM DUAL
UNION ALL
SELECT '1000' AS COL FROM DUAL
UNION ALL
SELECT 'SALES' AS COL FROM DUAL
UNION ALL
SELECT '2' AS COL FROM DUAL
UNION ALL
SELECT 'ABC' AS COL FROM DUAL
UNION ALL
SELECT '2000' AS COL FROM DUAL
UNION ALL
SELECT 'PROD' AS COL FROM DUAL);

Col_Name
1
ABC
1000
SALES
2
XYZ
2000
PROD

ID       ENAME       SAL       DEPT
1        ABC         1000      SALES
2        XYZ         2000      PROD

SELECT * FROM
(SELECT N1.*, MOD(ROWNUM,4) AS RNO
  FROM N1)
PIVOT
(COUNT(COL)
 FOR COL IN (1,2,3,0)
);

SELECT 
MAX(DECODE(RANK,1,COL)) AS EMPNO,
MAX(DECODE(RANK,2,COL)) AS ENAME,
MAX(DECODE(RANK,3,COL)) AS SALARY,
MAX(DECODE(RANK,4,COL)) AS DEPT
FROM
(SELECT ROWNUM AS RANK, N1.* FROM N1)
UNION
SELECT 
MAX(DECODE(RANK,5,COL)) AS EMPNO,
MAX(DECODE(RANK,6,COL)) AS ENAME,
MAX(DECODE(RANK,7,COL)) AS SALARY,
MAX(DECODE(RANK,8,COL)) AS DEPT
FROM
(SELECT ROWNUM AS RANK, N1.* FROM N1);

SCOTT@orcl_12.1.0.2.0> WITH
  2    N1 AS
  3  	 (SELECT '1' AS COL FROM DUAL
  4  	  UNION ALL
  5  	  SELECT 'XYZ' AS COL FROM DUAL
  6  	  UNION ALL
  7  	  SELECT '1000' AS COL FROM DUAL
  8  	  UNION ALL
  9  	  SELECT 'SALES' AS COL FROM DUAL
 10  	  UNION ALL
 11  	  SELECT '2' AS COL FROM DUAL
 12  	  UNION ALL
 13  	  SELECT 'ABC' AS COL FROM DUAL
 14  	  UNION ALL
 15  	  SELECT '2000' AS COL FROM DUAL
 16  	  UNION ALL
 17  	  SELECT 'PROD' AS COL FROM DUAL)
 18  SELECT empno, ename, salary, dept
 19  FROM   (SELECT CEIL (ROWNUM / 4) rn, MOD (ROWNUM, 4) AS rno, col
 20  	     FROM   n1)
 21  PIVOT  (MAX (col) FOR rno IN (1 AS empno, 2 AS ename, 3 AS salary, 0 AS dept))
 22  /

EMPNO ENAME SALAR DEPT
----- ----- ----- -----
1     XYZ   1000  SALES
2     ABC   2000  PROD

2 rows selected.