Select Columna,
Columnb,
Case when TypeofManager in ('Sales','S') then 'sales'
when TypeofManager in ('Relation','R') then 'Relation'
Else TypeofManager end as TypeOfManager
From yourtable
Columna, columnb выше должны быть заменены любыми реальными столбцами из вашей таблицы, очевидно.
Обновление
Select count(*), typeofmanager, Columna , columnb from (Select Columna,
Columnb,
Case when TypeofManager in ('Sales','S') then 'sales'
when TypeofManager in ('Relation','R') then 'Relation'
Else TypeofManager end as TypeOfManager
From yourtable ) x
Group by TypeofManager, Columna, columnb