Here is the formatted (in the way I like) code:

DECLARE @Text NVARCHAR(500)

DECLARE @StringDelimiter CHAR

SELECT @Text = 'This t-sql will split these sentences into rows.' +

'How many rows will be returned?.' +

'M.a.y.b.e..n.o.n.e.?',

@StringDelimiter = '.'

;WITH Tally(Number) AS

(

SELECT ROW_NUMBER() OVER (ORDER BY (SELECT NULL)) AS Number

UNION ALL

SELECT Number + 1 AS Number

FROM Tally

WHERE Number <= LEN(@Text)

)

SELECT

CASE

WHEN RIGHT

( LEFT(@Text, Number),

CASE

WHEN CHARINDEX(@StringDelimiter, REVERSE(LEFT(@Text, Number - 1)), 0) > 0

THEN CHARINDEX(@StringDelimiter, REVERSE(LEFT(@Text, Number - 1)), 0) - 1

ELSE CHARINDEX(@StringDelimiter, REVERSE(LEFT(@Text, Number - 1)), 0)

END

) = ''

AND

CHARINDEX(@StringDelimiter, REVERSE(LEFT(@Text, Number - 1))) = 0

THEN LEFT (@Text, Number - 1)

ELSE

RIGHT

( LEFT(@Text, Number - 1),

CASE

WHEN CHARINDEX(@StringDelimiter, REVERSE(LEFT(@Text, Number - 1)), 0) > 0

THEN CHARINDEX(@StringDelimiter, REVERSE(LEFT(@Text, Number - 1)), 0) - 1

ELSE CHARINDEX(@STringDelimiter, REVERSE(LEFT(@Text, Number - 1)), 0)

END

)

END AS SPLIT

FROM Tally

WHERE (NCHAR(UNICODE(SUBSTRING(@Text, Number, 1))) = @StringDelimiter

OR Number - 1 = LEN(@Text))

OPTION(MAXRECURSION 32767);