SQL split

found this on the net

i like this very much

CREATE TABLE #t (UserName VARCHAR(50))

DECLARE @sql VARCHAR(MAX)
SELECT @sql = 'INSERT INTO #t SELECT ''' + REPLACE(@UserList, ',', ''' UNION SELECT ''') + ''''
PRINT (@sql)
EXEC (@sql)

SELECT * FROM #t

IF OBJECT_ID('tempdb..#t') IS NOT NULL BEGIN DROP TABLE #t END

you can feedback also :)