Using a table of numbers as in
DECLARE @STR VARCHAR(100)
SET @STR='1, 2, 3, 4, 5, 50, 99 ,100'
SELECT CAST(SUBSTRING(@str,
Number,
CHARINDEX(',',
@STR+',',
Number)-Number) AS INT) AS Val
FROM dbo.Numbers
WHERE Number BETWEEN 1 AND LEN(@str)+1
AND SUBSTRING(','+@str,Number,1)=','
This can also be easily be done with a CLR (using a the C# 'Split' function)
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http://www.sqlservercentral.com/articles/Best+Practices/61537