insert into ta select 1,'aa,bb' union all select 2,'aa,bb,cc' union all select 3,'aaa,bbb,ccc'
select top 4000 ix = identITy(int, 1, 1) into #tb FromSys.objects a, sys.objects b
select id, id_value = substring(id_value,ix,charindex(',',id_value + ',',ix) - ix) From ta as A, #tb as B WHERE SUBSTRING( ',' + id_value, ix, 1) = ','