select a.V1,b.V2from( select V1, [V2] = CONVERT(xml,'' + REPLACE([V2], ',', '') + '') from 原表T1) aOUTER APPLY( select V2 = N.v.value('.', 'varchar(100)') from a.[V2].nodes('/root/v') N(v)) b
写个函数或存储过程