Hi Simon,

Thanks for the catch.  I don't know why I didn't test it with data with an empty first element in the list! (Doh!) Here's your solution converted over to take advantage of the SQL 2005 ROW_NUMBER() function and CTEs:

CREATE

FUNCTION dbo.fnSetSplitSV (@String VARCHAR(MAX),

    @Delim VARCHAR(5))

RETURNS TABLE

AS

RETURN

(

    WITH Splitter (Num, String)

    AS

    (

        SELECT Num, SUBSTRING(@String,

            CASE Num + DATALENGTH(@Delim)

                WHEN DATALENGTH(@Delim) THEN DATALENGTH(@Delim)

                ELSE Num + DATALENGTH(@Delim)

            END - DATALENGTH(@Delim),

            CASE CHARINDEX(@Delim, @String, Num)

                WHEN 0 THEN LEN(@String) - Num + DATALENGTH(@Delim)

                ELSE CHARINDEX(@Delim, @String, Num) - Num

            END

        ) AS String

        FROM dbo.Numbers

        WHERE Num <= LEN(@String)

            AND (SUBSTRING(@String, Num - DATALENGTH(@Delim),

                DATALENGTH(@Delim)) LIKE @Delim

            OR Num = 0)

    )

    SELECT ROW_NUMBER() OVER (ORDER BY Num) AS Row, Num, String

    FROM Splitter

)