thử cái này
SELECT A.[id],
Split.a.value('.', 'VARCHAR(100)') AS String
FROM (SELECT [id],
CAST ('<M>' + REPLACE([string], ',', '</M><M>') + '</M>' AS XML) AS String
FROM TableA) AS A CROSS APPLY String.nodes ('/M') AS Split(a);
tham khảo tại đây
http://www.sqljason.com/2010/05/converting-single-comma-separated-row.html