You can concatenate using 'FOR XML PATH...'

DECLARE @mytable TABLE(PolNo INT, [YEAR] INT, Platform VARCHAR(3), Number INT, Record INT, memo VARCHAR(30))

INSERT INTO @mytable(PolNo, [YEAR], Platform, Number, Record, memo)

VALUES

(123,2010,'pc',1,1,'The user had issues'),

(123,2010,'pc',1,2,'with the os.'),

(123,2009,'pc',2,1,'Replaced RAM'),

(123,2010,'mac',1,1,'Ordered new CDs'),

(564,2009,'mac',1,1,'Broken CD TRAY'),

(564,2010,'mac',1,1,'USB port dead'),

(564,2010,'pc',1,1,'Ordered replacement'),

(564,2010,'pc',1,2,'laptop');

SELECT CAST(t.PolNo AS VARCHAR(10)) + '-' + CAST(t.[YEAR] AS VARCHAR(10)) + '-' + t.Platform + '-' + CAST(t.Number AS VARCHAR(10)) AS ID,

(SELECT t2.memo + ' ' AS "text()"

FROM @mytable t2

WHERE t2.PolNo = t.PolNo

AND t2.[YEAR] = t.[YEAR]

AND t2.Platform = t.Platform

AND t2.Number = t.Number

ORDER BY t2.Record

FOR XML PATH(''),TYPE).value('./text()[1]','VARCHAR(8000)') AS MEMO

FROM @mytable t

GROUP BY t.PolNo, t.[YEAR],t.Platform, t.Number

ORDER BY ID;

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Deja View - The strange feeling that somewhere, sometime you've optimised this query before

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http://www.sqlservercentral.com/articles/Best+Practices/61537