I'm pretty sure you could use Jeff Moden's DelimitedSplit8K[/url] function using CROSS APPLY. Something like this:
SELECT
P.project AS jobnumber,
S.item AS customer
FROM
dbo.Project AS P
CROSS APPLY dbo.DelimitedSplit8K(P.code, ',') AS S
Jack Corbett
Consultant - Straight Path Solutions
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