CREATE TABLE dbo.TEST_TABLE2(
	[REF_NO] [int] NULL,
	[TITLE] [varchar](max) NULL
) ON [PRIMARY]

INSERT INTO dbo.TEST_TABLE2
Values (25995, 'Outlook') ;
INSERT INTO dbo.TEST_TABLE2
Values (25995, 'VSM') ; 
INSERT INTO dbo.TEST_TABLE2
Values (25995, 'PC') ;
INSERT INTO dbo.TEST_TABLE2
Values (26237, 'Word') ;
INSERT INTO dbo.TEST_TABLE2
Values (26237, 'ukqsmweb01')  ;
INSERT INTO dbo.TEST_TABLE2
Values (26258, 'Driver');
INSERT INTO dbo.TEST_TABLE2
Values (26267, 'Chrome');
INSERT INTO dbo.TEST_TABLE2
Values (26267, 'IE');
INSERT INTO dbo.TEST_TABLE2
Values (26872,'Firefox' );
INSERT INTO dbo.TEST_TABLE2
Values (45287, 'VSM');

SELECT     REF_NO, stuff
                          ((SELECT     ',' + TITLE
                              FROM         dbo.TEST_TABLE2
                              WHERE     REF_NO = REF_NO
                              ORDER BY TITLE FOR XML PATH(''), TYPE ).value('.', 'varchar(max)'), 1, 1, '') AS HARDWARE
FROM         dbo.TEST_TABLE2
GROUP BY REF_NO;