SELECT A.ID 審核ID, B.value 審核人ID FROM( SELECT ID, 審核人ID = CONVERT(xml,'<root><v>' + REPLACE(審核人ID, ',', '</v><v>') + '</v></root>') FROM 合同審核表身 )A OUTER APPLY( SELECT value = N.v.value('.', 'varchar(100)') FROM A.審核人ID.nodes('/root/v') N(v) )B select * from 合同審核表身