SQL Server Dynamic Pivot Número desconhecido de colunas

-   DECLARE @v_query  VARCHAR(8000) -- main query
    DECLARE @v_columns VARCHAR(8000) -- columns

    SET @v_columns =''

    -- Get string columns
    SELECT @v_columns += '[' + CONVERT(VARCHAR, Item) +'],' FROM (SELECT DISTINCT Item FROM #temp2) AS temp

    -- Delete the last comma
    SET @v_columns = LEFT(@v_columns,LEN(@v_columns)-1)


    -- Main query

    SET @v_query = 'SELECT Name, ' + @v_columns +' FROM
                    (
                        SELECT Name, Item FROM #temp2
                    ) T             
                    PIVOT
                    (
                        Count(Item)
                        FOR Item IN ('+ @v_columns +')
                    ) PVT'
    EXEC (@v_query)
Mister_H