要這樣吧..
```
create table table1(
item number(19,0)
,num number(19,0)
,sn varchar2(30)
);
insert into table1(item,num,sn) values(1,11,'a');
insert into table1(item,num,sn) values(2,11,'b');
insert into table1(item,num,sn) values(3,11,'c');
insert into table1(item,num,sn) values(4,11,'d');
insert into table1(item,num,sn) values(5,11,'e');
insert into table1(item,num,sn) values(6,11,'f');
insert into table1(item,num,sn) values(7,11,'g');
insert into table1(item,num,sn) values(8,11,'h');
insert into table1(item,num,sn) values(9,11,'i');
insert into table1(item,num,sn) values(10,11,'j');
insert into table1(item,num,sn) values(11,11,'k');
insert into table1(item,num,sn) values(12,11,'l');
insert into table1(item,num,sn) values(13,11,'n');
insert into table1(item,num,sn) values(14,11,'m');
insert into table1(item,num,sn) values(15,11,'o');
select item
,num
,sn
from table1
union all
select item
,null
,null
from table1
where MOD(item,5) = 0
order by item,num ;
```
[http://sqlfiddle.com/#!4/54b70/16](http://sqlfiddle.com/#!4/54b70/16)