declare @mylist nvarchar(100), @delimiter VARCHAR(2)

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

set @delimiter = ','

select@mylist list,

(LEN(@mylist) - LEN(replace(@mylist,@delimiter,'')))/LEN(@delimiter)

+

case when right(rtrim(LTRIM(@mylist)),1) = @delimiter then 0 else 1 end itemcount