Procedimento para criar uma tabela com um número variável de colunas

DECLARE @sSQL varchar(max),
  @ColumnName CHAR(128)

DECLARE TableCursor CURSOR FOR
  SELECT ColumnName FROM GroupTable

SET @sSQL = 'CREATE TABLE ##NewTempTable ('

OPEN TableCursor

FETCH NEXT FROM TableCursor INTO @ColumnName

WHILE @@FETCH_STATUS = 0
BEGIN 

SET @sSQL = @sSQL + RTRIM(@ColumnName) + ' CHAR(10) ,'

FETCH NEXT FROM TableCursor INTO @ColumnName

END

CLOSE TableCursor

DEALLOCATE TableCursor

SET @sSQL = @sSQL + ')'

EXEC (@sSQL)

SELECT * FROM ##NewTempTable