Credits due: look at the second post on http://searchvb.techtarget.com/tip/0,289483,sid8_gci932171,00.html
CREATE FUNCTION dbo.fnSplit(
@sInputList VARCHAR(8000) -- List of delimited items
, @sDelimiter VARCHAR(8000) = ',' -- delimiter that separates items
) RETURNS @List TABLE (item VARCHAR(8000))
BEGIN
DECLARE @sItem VARCHAR(8000)
WHILE CHARINDEX(@sDelimiter,@sInputList,0) <> 0
BEGIN
SELECT
@sItem=RTRIM(LTRIM(SUBSTRING(@sInputList,1,CHARINDEX(@sDelimiter,@sInputList,0)-1))),
@sInputList=RTRIM(LTRIM(SUBSTRING(@sInputList,CHARINDEX(@sDelimiter,@sInputList,0)+LEN(@sDelimiter),LEN(@sInputList))))
IF LEN(@sItem) > 0
INSERT INTO @List SELECT @sItem
END
IF LEN(@sInputList) > 0
INSERT INTO @List SELECT @sInputList -- Put the last item in
RETURN
END
GO
--Test
select * from fnSplit('1,22,333,444,,5555,666', ',')
select * from fnSplit('1##22#333##444','##') --note second item has embedded #
select * from fnSplit('1 22 333 444 5555 666', ' ')