Will something like this work?

/*

Multi-row string concat using XML and string functions.

Pretty slick trick. Got it from RBarryYoung and Lynn Pettis on SSC.

*/

if object_id(N'tempdb..#T') is not null

drop table #T;

create table #T (

ID int identity primary key,

SetID int not null,

Val varchar(100));

insert into #T (SetID, Val)

select 1, 'a' union all

select 1, 'b' union all

select 2, '1' union all

select 2, '2' union all

select 3, 'a<b' union all

select 3, 'c>b';

select distinct

SetID,

stuff( -- Gets rid of leading comma

(select ', ' + Val -- No column name gets rid of that part in the XML

from #T t2

where t2.SetID = t1.SetID

for xml

path(''), -- ('') gets rid of row tags

TYPE).value('.[1]', 'varchar(MAX)') -- value query allows XML characters

,1,2,'') -- part of Stuff statement

from

#T t1;