• You probably need to do this in 2 steps.
    First you need to split the values as shown here: http://www.sqlservercentral.com/articles/Tally+Table/72993/
    Then you would need to transpose the rows and convert them into columns as shown in the following articles:
     http://www.sqlservercentral.com/articles/T-SQL/63681/
     http://www.sqlservercentral.com/articles/Crosstab/65048/

    Luis C.
    General Disclaimer:
    Are you seriously taking the advice and code from someone from the internet without testing it? Do you at least understand it? Or can it easily kill your server?

    How to post data/code on a forum to get the best help: Option 1 / Option 2