having problem in creating table from another table

Hi all,
 
I have a table with 2 columns named Depot_Id & Depot_Name, i have to make another table from the values inserted into Depot_Name as the columns of new table.
 
I dont have any idea for that...
kindly suggest me solution for this.
 
this is Depot Table:-
 
Depot_Id Depot_Name

 
1 A
2 B
3 C
 
Now i need another table in which column name should b A,B and C..