select id from user;

create function f_split(@c varchar(2000),@split varchar(2))
returns @t table(col varchar(20))
as
begin

while(charindex(@split,@c)<>0)
begin
insert @t(col) values (substring(@c,1,charindex(@split,@c)-1))
set @c = stuff(@c,1,charindex(@split,@c),'')
end
insert @t(col) values (@c)
return
end
go

select * from dbo.f_split('dfkd,dfdkdf,dfdkf,dffjk',',')

drop function f_split
col
--------------------
dfkd
dfdkdf
dfdkf
dffjk