Here is my version:

create procedure ListToMultiColumnTable (@List Varchar(max), @ColumnCount int)

as

Begin

declare @tempList Varchar(max), @tempListInner Varchar(max), @listToInsert nvarchar(max)

Declare @ColumnNumber int,@substringCount int

set @templist=replace(@List,',',''',''')+''','''

While @templist<>''''

Begin

Set @ColumnNumber = 1

set @substringCount=0

set @tempListInner=@tempList

set @listToInsert=''

while @ColumnNumber <= @ColumnCount

begin

declare...