Copy the string splitter function from this web page, fig 21, run it to install it.http://www.sqlservercentral.com/articles/Tally+Table/72993/Then use the function like in the example below. If you need to add a few extra slashes, add them like I have done for the second column.CREATE TABLE #tmp (col1 VARCHAR(255));INSERT INTO #tmp VALUES ('\\SERVERNAME\FLDR1\Clients\BFE\Accounts'),('\\SERVERNAME\FLDR1\Clients\APHE\Accounts'),('\\SERVERNAME\FLDR1\Vendors\APHE\Location'),('\\SERVERNAME\FLDR1\Clients\BFE\Location'),('\\SERVERNAME\FLDR1\Clients\PRUD\Accounts'),('\\SERVERNAME\FLDR1\Vendors\CDTS\Location'),('\\SERVERNAME\FLDR1\Vendors\BLMG\Location'),('\\SERVERNAME\FLDR1\Clients\BFE\Domain'),('\\SERVERNAME\FLDR1\Vendors\TPHE\Accounts'),('\\SERVERNAME\FLDR1\Clients\TPHE\Domain');SELECT col1, '\\'+[3]+'\'+[4], [5], [6], [7]FROM #tmp CROSS APPLY dbo.DelimitedSplit8K(col1,'\')PIVOT (MAX(item) FOR itemnumber IN ([1],[2],[3],[4],[5],[6],[7]))P;