What would really help is:
1. Sample DDL in the form of CREATE TABLE statements
2. Sample data in the form of INSERT INTO statements
3. Expected results based on the sample data
You are asking for help writing code against some sql tables but I don't have those tables to work with. From the excel spreadsheet I am guessing that the best way to accomplish is with a CLR proc. You will need to parse the values on commas first and then look for valid emails using a regex. I can help you figure this out but with no tables it is guess work on my part.
_______________________________________________________________
Need help? Help us help you.
Read the article at http://www.sqlservercentral.com/articles/Best+Practices/61537/ for best practices on asking questions.
Need to split a string? Try Jeff Modens splitter http://www.sqlservercentral.com/articles/Tally+Table/72993/.
Cross Tabs and Pivots, Part 1 – Converting Rows to Columns - http://www.sqlservercentral.com/articles/T-SQL/63681/
Cross Tabs and Pivots, Part 2 - Dynamic Cross Tabs - http://www.sqlservercentral.com/articles/Crosstab/65048/
Understanding and Using APPLY (Part 1) - http://www.sqlservercentral.com/articles/APPLY/69953/
Understanding and Using APPLY (Part 2) - http://www.sqlservercentral.com/articles/APPLY/69954/