if object_id('f_split')is not null drop function  f_split
go
create function f_split
(
@s     varchar(8000),  --待分拆的字符串
@split varchar(10)     --数据分隔符
)returns table
as
 return
 (
  select substring(@s,number,charindex(@split,@s+@split,number)-number)as col
  from master..spt_values
  where type='p' and number<=len(@s+'a') 
  and charindex(@split,@split+@s,number)=number
  )
go
select * from dbo.f_split('11,2,3',',')
/*
col
----
11
2
3
(3 個資料列受到影響)
*/

------解决方案--------------------
SQL code

declare @M varchar(50),
        @N xml
        
set @M='10663,10662,10661,10660'

set @N=convert(xml,'<r><c>'+replace(@M,',','</c><c>')+'</c></r>')
select col=T.c.value('.[1]','varchar(20)')
from @N.nodes('/r/c') T(c)
/*
col
--------------------
10663
10662
10661
10660
*/