thanks, i do have a scenario where there will be combination 'or', 'and'.
if it is only and clause i can split data easily.
DECLARE @test NVARCHAR(4000)
SET @test =
N'((User = ''active'') And Id in ( 1, 2, 3) or userstate=''CT'')'
SELECT @test
Just split on the ANDs... Logically, it wouldn't make sense to split ORs... At least I can't think of a valid use case.