set ANSI_NULLS ON
set QUOTED_IDENTIFIER ON
go
CREATE FUNCTION [dbo].[SplitString]
( 
 @str varchar(100),
 @delchar varchar(1)
)
RETURNS @mytbl table(val varchar(100)) 
AS
begin
 declare @tstr varchar(100)
 declare @i int
 declare @j int
 declare @strlen int
 declare @charat varchar(1)
 set @strlen = len(@str)
 set @i = 1
 set @tstr = ''
 while(@i <= @strlen)
 begin
  set @charat = substring(@str,@i,1)
  if(@charat <> @delchar)
   set @tstr = @tstr + @charat
  else
  begin
   insert into @mytbl values(@tstr)
   set @tstr = ''
  end
  set @i = @i + 1
 end
 insert into @mytbl values(@tstr)
return
end
----------------------------------------------------------------------------------------------
To use above function write:
select * from SplitString('anil,tejas,nilesh,paresh,yashesh,manish',',')
Output will be...
anil
tejas
nilesh
paresh
yashesh
manish

