Nice straight forward question.
It seems that once again there are people who will complain about the wording of the question no matter how straight forward it is. For those of you who complain about the wording. Stop splitting hairs, answer the question in the very clear and obvious context it was intended. Then write your own "perfect" question that will be 100% clear and unambiguous to every person on the planet regardless of language or cultural differences.
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Read the article at http://www.sqlservercentral.com/articles/Best+Practices/61537/ for best practices on asking questions.
Need to split a string? Try Jeff Modens splitter http://www.sqlservercentral.com/articles/Tally+Table/72993/.
Cross Tabs and Pivots, Part 1 – Converting Rows to Columns - http://www.sqlservercentral.com/articles/T-SQL/63681/
Cross Tabs and Pivots, Part 2 - Dynamic Cross Tabs - http://www.sqlservercentral.com/articles/Crosstab/65048/
Understanding and Using APPLY (Part 1) - http://www.sqlservercentral.com/articles/APPLY/69953/
Understanding and Using APPLY (Part 2) - http://www.sqlservercentral.com/articles/APPLY/69954/