create procedure ListToMultiColumnTable (@List Varchar(max), @ColumnCount int)
as
Begin

declare @tempList Varchar(max), @tempListInner Varchar(max), @listToInsert nvarchar(max)
Declare @ColumnNumber int,@substringCount int

set @templist=replace(@List,',',''',''')+''','''
While @templist<>''''
	Begin
	Set @ColumnNumber = 1
	set @substringCount=0
	set @tempListInner=@tempList
	set @listToInsert=''
	while @ColumnNumber <= @ColumnCount
		begin
		declare @ci int
		set @ci=charindex(',',@tempListInner)
		if @listToInsert<>''
			set @listToInsert=@listToInsert+', '
		set @listToInsert=@listToInsert+substring(@templistInner,1,@ci-1) + 
				' col'+convert(nvarchar,@columnnumber)

		set @substringCount=@substringCount+@ci
		set @tempListInner=substring(@tempListInner,
				@ci+1,len(@tempListInner))
		Set @ColumnNumber = @ColumnNumber + 1
		end

if left(@templist,1)<>''''
	begin
	execute ('select '''+@listToInsert+ ' into ##tab')
	Set @ColumnNumber = 1
	while @ColumnNumber <= @ColumnCount
		begin
		execute('alter table ##tab alter column col'+@ColumnNumber+' nvarchar(max)')
		Set @ColumnNumber = @ColumnNumber + 1
		end
	end
else
	execute ('insert into ##tab 
				select '+@listToInsert)
	set @templist=substring(@templist,@substringCount+1,len(@templist))
	End
select * from ##tab
drop table ##tab
Return
End
go

--output example
declare @List varchar(1000)
set @List = '1,Tea,£1.50,2,Coffee,£1.75,3,Hot Chocolate,£2.05'
exec ListToMultiColumnTable @list,3