si puo provare con

codice:
SELECT TOP 3 R0 FROM
(   
   SELECT USER, R1 AS R0
   UNION
   SELECT USER, R2 AS R0
   UNION
   SELECT USER, R3 AS R0
   UNION
   SELECT USER, R3 AS R0
   UNION
   SELECT USER, R4 AS R0
   UNION
   SELECT USER, R5 AS R0
   UNION
   SELECT USER, R6 AS R0
   UNION
   SELECT USER, R7 AS R0
   UNION
   SELECT USER, R8 AS R0
)
WHERE USER='PINO'
ORDER BY R0