There are three winners:

• Timothy Walters - for his second solution with the offset table; He gets a $50 Amazon Voucher.
• Ryan Randall – for his first and second solutions; He gets a choice between a license for SQL Prompt and SQL Data Generator
• DrLechter – for his first and second solutions; He gets a choice between a license for SQL Prompt and SQL Data Generator

Timothy Walters's solution is very simple and elegant. Almost all of the logic has been implemented in the lookup table and that makes the solution portable and flexible.

In addition, his solution can be easiely modified in order to show the directions of the moves by adding one more column to the offset table.

Here is how it can be done:

--====== Table matches needs to be loaded only once
CREATE TABLE matches(offsetRow1 INT, offsetCol1 INT, offsetRow2 INT, ofsetCol2 INT, directions VARCHAR(20))
-- for horizontal 
INSERT INTO matches VALUES(-1, -1, -1, -2, 'up')
INSERT INTO matches VALUES(-1, -1, -1, 1, 'up')
INSERT INTO matches VALUES(-1, 1, -1, 2, 'up')        
INSERT INTO matches VALUES( 1, -1, 1, -2, 'down')           
INSERT INTO matches VALUES( 1, -1, 1, 1, 'down')
INSERT INTO matches VALUES( 1, 1, 1, 2, 'down')       
INSERT INTO matches VALUES( 0, -2, 0, -3, 'left')     
INSERT INTO matches VALUES( 0, 2, 0, 3, 'right')            
-- for verical
INSERT INTO matches VALUES(-2, -1, -1, -1, 'left')
INSERT INTO matches VALUES(-1, -1, 1, -1, 'left')
INSERT INTO matches VALUES( 1, -1, 2, -1, 'left')
INSERT INTO matches VALUES(-2, 1, -1, 1, 'right')
INSERT INTO matches VALUES(-1, 1, 1, 1, 'right')
INSERT INTO matches VALUES( 1, 1, 2, 1, 'right')
INSERT INTO matches VALUES(-2, 0, -3, 0, 'up')
INSERT INTO matches VALUES( 2, 0, 3, 0, 'down')
 
--==================================================
;WITH CTE
      AS
  (
  SELECT
        [Row] = CAST( [#] AS INT ),
        [Col] = CAST( [Col] AS INT ),
        [Value]
    FROM bejeweled
        UNPIVOT ([Value] FOR [Col] IN ([1],[2],[3],[4],[5],[6],[7],[8],[9])) unpvt
  )
SELECT DISTINCT T.Row, T.Col, T.Value, directions
  FROM CTE T
      JOIN CTE T1
      ON T.Value = T1.Value
      JOIN CTE T2
      ON T.Value = T2.Value
      JOIN matches
      ON (T1.Row - T.Row) = offsetRow1
    AND (T1.Col - T.Col) = offsetCol1
    AND (T2.Row - T.Row) = offsetRow2
    AND (T2.Col - T.Col) = ofsetCol2
  ORDER BY 
 T.Row, T.Col

There is one more person – AmandaS that should be specially mentioned. Her second solution was very similar to Timothy Walters' and Ryan Randall's solutions, but was submitted five days later.

A few more people should be mentioned as well:

• Saharafrog – interesting solution
• Doug Stewart
• Steve Munson - his solution shows the coordinates of the cells that should be moved and the coordinates of destination cells
• RBarry Young
• Dennis A
• SkyBeaver