select PARENT
,Childs= SubString (( SELECT ', ' + T2.ITEM
FROM @TBL as T2
WHERE T1.PARENT = T2.PARENT
FOR XML PATH ( '' ) ), 3, 1000)
FROM @TBL as T1
GROUP BY PARENT
Careful now. Neither the posted code nor the code from the linked article with de-entitize some of the special characters (like ampersands, etc) that XML loses it's mind on. You need to include TYPE if any special of the XML-phobic characters can happen.