Hi,
Try these
Declare @id bigint = 1
Declare @string as varchar(100) ='100,200,300,400,500'
DECLARE @testXML XML
SET @testXML = N'<test>' + REPLACE(@string,',','</test><test>') + '</test>'
SELECT @id [id],node.value('.','varchar(100)') as [No]
FROM @testXML.nodes('/test') as records(node)