Hello! We are on SqlServer 2005. Let me point out at the beginning that I don't have anyway to normalize this structure or get the admins to change the way the data is stored. We don't own the database where this is housed...we're just given the information via an .xls file...which we import to a SQLServer table. I have some data that is given to me that has two columns (below is for an example): Column A is an identifiying number, i.e. for a project Column B is a comma separated list of account strings for the project A sample layout of what we get via the .xls file might look like the following (Column A is to the left of the dashes, and Column B is to the right of the dashes): AA.ProjectBuildTower ----- 2222, 3333, 4444, 5555 BB.ProjectBuildFence ----- X900, 6789, 9000, 9876 What I need to do is now haveprojects listed out in Column A with each of it's account strings in Column B like so: AA.ProjectBuildTower ----- 2222 AA.ProjectBuildTower ----- 3333 AA.ProjectBuildTower ----- 4444 AA.ProjectBuildTower ----- 5555 BB.ProjectBuildFence ----- X900 BB.ProjectBuildFence ----- 6789 BB.ProjectBuildFence ----- 9000 BB.ProjectBuildFence ----- 9876 Any suggestions would greatly help! Thanks!