How's this?

declare @test-2 varchar(100);

set @test-2 = '''jack'',''25,A67,91J''';

WITH CTE AS

(

SELECT *

FROM dbo.DelimitedSplit8K(@test, ',')

)

SELECT UserName = CTE1.Item, SaleNumber = Replace(CHAR(39) + CTE2.Item + CHAR(39), CHAR(39)+CHAR(39), CHAR(39))

FROM CTE CTE1

CROSS JOIN (SELECT Item FROM CTE WHERE ItemNumber > 1) CTE2

WHERE CTE1.ItemNumber = 1;

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