You can use below script to split the string with comma

DECLARE @s-2 varchar(max),

@Split char(1),

@X xml

SELECT @s-2 = 'A,B,C',

@Split = ','

SELECT @X = CONVERT(xml,'<root><splittedvalues>' + REPLACE(@S,@Split,'</splittedvalues><splittedvalues>') + '</splittedvalues></root>')

SELECT Temp.splittedvalues.value('.','varchar(20)')

FROM @X.nodes('/root/splittedvalues') Temp(splittedvalues)