Jeff,

I've used a numbers table and a calendar table before so I'm familiar with their uses. I thought of trying to use a numbers table but my mistake was trying to combine it with a UDF.

I'm glad I didn't need the UDF and I've been able to take your example and successfully apply it to my problem.

Thank you very much for the response and the unbelievably fast solution. I was able to split a VARCHAR(255) column in 143,615 rows into 179,700 records in 11 seconds.

- John