;WITH Split_Names (Value,Name, xmlname) AS ( SELECT Value, Name, CONVERT(XML,'
') AS xmlname FROM tblnames ) SELECT Value, xmlname.value('/Names[1]/name[1]','varchar(100)') AS Name, xmlname.value('/Names[1]/name[2]','varchar(100)') AS Surname FROM Split_Names ' + REPLACE(Name,',', ' ') + ' , а также проверить ссылку ниже для ссылки
http://jahaines.blogspot.in/2009/06/converting-delimited-string-of-values.html