--> 测试数据

 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

 */