Sie können es in 10G so machen:
select salesboyname,
sum (case when product='P1' then amount end) as p1,
sum (case when product='P2' then amount end) as p2,
sum (case when product='P3' then amount end) as p3
from tblsales
group by salesboyname;
In 11G gibt es ein PIVOT-Schlüsselwort ähnlich dem von SQL Server.