Can be used also:

ALTER FUNCTION [dbo].[fx_Split]

(

@delimited nvarchar(max),

@delimiter nvarchar(100)

) RETURNS @t TABLE

(

val nvarchar(max)

)

AS

BEGIN

declare @xml xml

set @xml = N'<root><r>' + replace(@delimited,@delimiter,'</r><r>') + '</r></root>'

insert into @t(val)

select LTRIM(RTRIM(r.value('.','varchar(30)'))) as item

from @xml.nodes('//root/r') as records(r)

RETURN

END