• DECLARE @Numbertable table

    (

    ID INT PRIMARY KEY

    )

    INSERT INTO @Numbertable

    select TOP 1000 ROW_NUMBER() OVER(order by si.object_id)

    from sys.objects si,sys.objects s

    declare @mylist nvarchar(100)

    set @mylist = 'A,B, C, D , 1, 2,345, EFG, H,'

    select COUNT(string)

    from

    (

    select

    NULLIF(SUBSTRING(@mylist,id,CHARINDEX(',',@mylist+',',id)-ID),'') AS string

    from @Numbertable

    where id <= LEN(@mylist) and SUBSTRING(','+@mylist,ID,1) = ','

    )d

    Regards,
    Mitesh OSwal
    +918698619998