How to transpose a comma delimited field

Normal approach is to use a Splitter Function (written in SQL) which will transform each value in a delimited list into a row (the "row" normally has two columns, the Ordinal item number, and the value).

To apply that to multiple rows in your example, each with their own delimited-list-column, you can CROSS APPLY the Function to the Data.

A Mickey Mouse function may be good enough, but I suggest using something robust - then you can just put that in your Grab Bag for the future without having to worry about efficiency down the line :slight_smile:
I suggest Jeff Moden's splitter function

http://www.sqlservercentral.com/articles/Tally+Table/72993/