--参考
拆分表:

--> --> (Roy)生成測試數據
 
if not object_id('Tab') is null
    drop table Tab
Go
Create table Tab([Col1] int,[COl2] nvarchar(5))
Insert Tab
select 1,N'a,b,c' union all
select 2,N'd,e' union all
select 3,N'f'
Go

SQL2000用辅助表:
if object_id('Tempdb..#Num') is not null
    drop table #Num
go
select top 100 ID=Identity(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)=b.ID --也可用 substring(','+a.COl2,b.ID,1)=','


SQL2005用Xml:

select 
    a.COl1,b.Col2
from 
    (select Col1,COl2=convert(xml,'<root><v>'+replace(COl2,',','</v><v>')+'</v></root>') from Tab)a
outer apply
    (select Col2=C.v.value('.','nvarchar(100)') from a.COl2.nodes('/root/v')C(v))b




SQL05用CTE:

;with roy as 
(select Col1,COl2=cast(left(Col2,charindex(',',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>''
)
select COl1,COl2 from roy order by COl1 option (MAXRECURSION 0)

生成结果:
/*
Col1        COl2
----------- -----
1           a
1           b
1           c
2           d
2           e
3           f
*/