第一种：

SELECT a.id,b.[value]FROM (SELECT id,[value]=CAST(''+REPLACE(字段名,',','')+'' AS xml) FROM 表名) aOUTER APPLY (SELECT [value]=T.C.value('.','varchar(50)') FROM a.[value].nodes('/v') AS T(C)) b

第二种：

SELECT A.[id],Split.a.value('.', 'VARCHAR(100)') AS ProductBarcodeFROM (SELECT [id],      CAST ('' + REPLACE(字段名, ',', '') + '' AS XML) AS String     FROM 表名 ) AS A CROSS APPLY String.nodes ('/M') AS Split(a);

多行转一列：

SELECT STUFF((SELECT ',' + 字段名 FROM 表名 for xml path('')),1,1,'')