// Sql query
CREATE FUNCTION Fun_BreakStringIntoRows (@CommadelimitedString   varchar(1000))
RETURNS   @Result TABLE (Column1   VARCHAR(100))
AS
BEGIN
        DECLARE
@IntLocation INT
        WHILE (CHARINDEX(',',   
@CommadelimitedString, 0) > 0)
        BEGIN
              SET
@IntLocation =  
CHARINDEX(',',    @CommadelimitedString, 0)      
              INSERT
INTO  
@Result (Column1)
              --LTRIM
and RTRIM to ensure blank spaces are  
removed
              SELECT
RTRIM(LTRIM(SUBSTRING(@CommadelimitedString,   0, @IntLocation)))   
              SET
@CommadelimitedString = STUFF(@CommadelimitedString,   1, @IntLocation,   '') 
        END
        INSERT INTO   @Result (Column1)
        SELECT RTRIM(LTRIM(@CommadelimitedString))--LTRIM and RTRIM to
ensure blank spaces are removed
        RETURN 
END
GO
// Execute  Sql query
select * from Fun_BreakStringIntoRows('1, 2, 3') where
BreakStringIntoRows.Column1=1
//  Result  
