I have to agree with Gail again. If you can provide us with more specifics, table DDL (CREATE TABLE statement(s)), sample data (series of INSERT INTO statement(s)) for then table(s), expected output based on the sample data. With that we could show you how to put together a set-based approach to solving the problem.

Using cursors shows a procedural way of thinking about the problem at a row at a time. Instead, you should be looking at what do I want to do to this column.