DECLARE @ComboFactor INT = 3 --The number of rows to combine ;WITH Groups AS ( SELECT RowID, RowData ,rn=(ROW_NUMBER() OVER (ORDER BY RowID)-1) / @ComboFactor FROM #Staging)SELECT ( SELECT RowData + '' FROM Groups b WHERE a.rn = b.rn FOR XML PATH(''))FROM Groups aGROUP BY rn
WHERE a.rn = b.rn ORDER BY RowID FOR XML PATH(''))