Hi guys,
Some time we may have comma separated values in a single column as below

Please refer the below link to get this solved.
http://www.sqlteam.com/forums/topic.asp?TOPIC_ID=6206
Eg:
CREATE TABLE Quotes (Author varchar(100), Phrase varchar(7000))
Go
INSERT Quotes SELECT 'Shakespeare', 'A,rose,by,any,other,name,smells,just,as,sweet'
UNION SELECT 'Kipling', 'Across,the,valley,of,death,rode,the,six,hundred'
UNION SELECT 'Coleridge', 'In,Xanadu,did,Kubla,Kaan,...,,,,damn,I,forgot,the,rest,of,it'
UNION SELECT 'Descartes', 'I,think,therefore,I,am'
UNION SELECT 'Volk', 'I,think,therefore,I,need,another,beer'
UNION SELECT 'Feldman', 'No,it''s,pronounced,I,gor'
UNION SELECT 'Simpson', 'Mmmmmm,Govinda'
UNION SELECT 'Fudd', 'Be,vewwy,vewwy,quiet,I''m,hunting,wabbits'
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CREATE TABLE Tally (ID int identity(1,1))
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INSERT Tally DEFAULT VALUES
WHILE SCOPE_IDENTITY() < 8000 INSERT Tally DEFAULT VALUES
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--select * from Quotes
-- Include empty strings as nulls, for direct comparison
SELECT
Author,
Word = NullIf(SubString(Phrase, ID, CharIndex(',', Phrase + ',', ID) - ID), '')
FROM
Tally T
INNER JOIN Quotes Q ON T.ID <= Len(Q.Phrase) AND Substring(',' + Q.Phrase, T.ID, 1) = ','
--Don't include empty strings (changes in blue)
SELECT
Author,
Word = SubString(Phrase, ID, CharIndex(',', Phrase + ',', ID) - ID)
FROM
Tally T
INNER JOIN Quotes Q ON T.ID <= Len(Q.Phrase) AND Substring(',' + Q.Phrase, T.ID, 2) LIKE ',[^,]'