create table tb(id int,value varchar(30)) insert into tb values(1,'aa,bb') insert into tb values(2,'aaa,bbb,ccc') go SELECT *FROM tb SELECT A.id, B.value FROM( SELECT id, [value] = CONVERT(xml,'<root><v>' + REPLACE([value], ',', '</v><v>') + '</v></root>') FROM tb )A OUTER APPLY( SELECT value = N.v.value('.', 'varchar(100)') FROM A.[value].nodes('/root/v') N(v) )B DROP TABLE tb