int,1,1) into #Num from syscolumns a,syscolumns b
Select
a.Col1,COl2=substring(a.Col2,b.ID,charindex...(',',a.Col2+',',b.ID)-b.ID)
from
Tab a,#Num b
where
charindex(',',','+a.Col2,b.ID)=...(',',Col2+',')-1) as nvarchar(100)),Split=cast(stuff(COl2+',',1,charindex(',',Col2+','),'') as nvarchar...(100)) from Tab
union all
select Col1,COl2=cast(left(Split,charindex(',',Split)-1) as nvarchar(100...)),Split= cast(stuff(Split,1,charindex(',',Split),'') as nvarchar(100)) from Roy where split>''
)