Select ID, HomePhone, WorkPhone From(
Select ROW_NUMBER() over(PARTITION by U.ID Order by H.PHONE_ID, W.PHONE_ID) row, U.ID, H.PHONE_NO HomePhone, W.PHONE_NO WorkPhone FROM
[USER] U LEFT JOIN
(Select UP.USER_ID UID, P.PHONE_NO, P.ID PHONE_ID FROM USER_PHONE UP, PHONE P Where UP.PHONE_ID = P.ID AND UP.[TYPE] ='HOME') H
ON U.ID = H.UID LEFT JOIN
(Select UP.USER_ID UID, P.PHONE_NO, P.ID PHONE_ID FROM USER_PHONE UP, PHONE P Where UP.PHONE_ID = P.ID AND UP.[TYPE] ='WORK' ) W
ON U.ID = W.UID
) A Where row =1
Select ROW_NUMBER() over(PARTITION by U.ID Order by H.PHONE_ID, W.PHONE_ID) row, U.ID, H.PHONE_NO HomePhone, W.PHONE_NO WorkPhone FROM
[USER] U LEFT JOIN
(Select UP.USER_ID UID, P.PHONE_NO, P.ID PHONE_ID FROM USER_PHONE UP, PHONE P Where UP.PHONE_ID = P.ID AND UP.[TYPE] ='HOME') H
ON U.ID = H.UID LEFT JOIN
(Select UP.USER_ID UID, P.PHONE_NO, P.ID PHONE_ID FROM USER_PHONE UP, PHONE P Where UP.PHONE_ID = P.ID AND UP.[TYPE] ='WORK' ) W
ON U.ID = W.UID
) A Where row =1