With MySampleData([Business Unit],[Description 01])

AS

(

SELECT 'MFMGOOGLE','ertCOST POOLert' UNION ALL

SELECT 'MFMArnoldDeCaprio','COST ert' UNION ALL

SELECT 'MFMBruceSchwarzenegger','ewtrCOSTwerwer POOL' UNION ALL

SELECT 'MFMArnoldDamon','COSTerwer ' UNION ALL

SELECT 'MFMLeonardoPitt','sdfsf' UNION ALL

SELECT 'MFMBruceWahlberg','fffffCOST_POOL'

)

SELECT

CASE WHEN [Description 01]like '%COST POOL%' AND [Business Unit] like 'MFM%' THEN REPLACE([Business Unit], 'MFM','') END

FROM MySampleData where CASE WHEN [Description 01]like '%COST POOL%' AND [Business Unit] like 'MFM%' THEN REPLACE([Business Unit], 'MFM','') END

is not null