Ik denk dat je dit kunt doen:
SELECT
T.id, RIGHT(LEFT(T.csv,Number-1),
CHARINDEX(',',REVERSE(LEFT(','+T.csv,Number-1))))
FROM
master..spt_values,
your_table T
WHERE
Type = 'P' AND Number BETWEEN 1 AND LEN(T.csv)+1
AND
(SUBSTRING(T.csv,Number,1) = ',' OR SUBSTRING(T.csv,Number,1) = '')
Er is schaamteloos code gestolen van deze site.