menggunakan contoh ini Anda bisa mendapatkan ide.
declare @str varchar(max)
set @str = 'Hello world'
declare @separator varchar(max)
set @separator = ' '
declare @Splited table(id int identity(1,1), item varchar(max))
set @str = REPLACE(@str,@separator,'''),(''')
set @str = 'select * from (values('''[email protected]+''')) as V(A)'
insert into @Splited
exec(@str)
select * from @Splited