CREATE FUNCTION StringToTable (@Delimiter VARCHAR(5), @String VARCHAR(max))

RETURNS @RtnValue TABLE ([ID] INT IDENTITY(1, 1),[Value] VARCHAR(max))
AS 
BEGIN 
DECLARE @Cnt INT
SET @Cnt=1

WHILE (CHARINDEX(@Delimiter, @String)>0) --charindex(','    'actuser1')
BEGIN
INSERT INTO @RtnValue ([Value])
SELECT [Value] = LTRIM(RTRIM(SUBSTRING(@String, 1, CHARINDEX(@Delimiter, @String)-1)))

SET @String=SUBSTRING(@String, CHARINDEX(@Delimiter, @String)+1, LEN(@String))
SET @Cnt=@Cnt+1
END

INSERT INTO @RtnValue ([Value])
SELECT [Value] = LTRIM(RTRIM(@String))

RETURN
END

INSERT INTO YourNewTable
(Col1, Col2)
SELECT
   a.Col1,
   b.[Value]
FROM
   YourTable a
   CROSS APPLY
   ( SELECT [Value] FROM dbo.StringToTable(',',a.Col2)) b

@LC = 1
set @LT= (SELECT TOP 1 ID FROM #L ORDER BY ID DESC) --#L is the table which contains data
UPDATE #L SET L=''''+REPLACE(lump,@Delim,''',''')+''''  -- now the delimter is ',' --after this L= 'a','p,q,r' type of data for all rec
--ufn_CountChar this function returns number of delimiter
WHILE @LC<=@LT 
  BEGIN   -- here I inserted all the normal values data e.g. 'a','b'  else part should take care of kind of 'a','p,q,r'  
  SELECT @No_Of_Delim = ufn_CountChar(L,',') FROM #L WHERE ID = @LC 
 
  --@No_Of_Col is the total number of columns in the table
  IF @No_Of_Col = @No_Of_Delim+1 -- +1 coz say e.g. no of col=2 then delimiter will 1 
	 BEGIN   
		SELECT @SQLString = 
		'INSERT INTO '+@v_ToTableName+'	VALUES(' + L + ')'
		FROM #L WHERE ID = @LC  
		EXEC (@sqlstring)
	 END
  ELSE  --'a','b,c,d,e,f' like wise data in L column of #L
     
     BEGIN
		
		INSERT INTO @v_ToTableName -- YourNewTable
		  @header  --(Col1, Col2) --@header is passed as a parameter to this SP it contails values like 'col1 varchar(10), col2 varchar(20)'
		SELECT
		a.Col1,
		b.[Value]
		FROM
		YourTable a
		CROSS APPLY
		( SELECT [Value] FROM dbo.StringToTable(',',a.Col2)) b
    END
set @lc=@lc+1
end -- end of while

	BEGIN
	   SELECT @Var = L from #L WHERE ID = @L
		SET @Var1stCol = SUBSTRING(@VAR,1,CHARINDEX(',',@Var)-1 )
		SET @VAR = SUBSTRING(@VAR,CHARINDEX(',',@Var)+1,LEN(@VAR)) --'b,c,d,e'
		SET @NO_OF_DELIM2=@No_Of_Delim
	 
		WHILE (@NO_OF_DELIM2 > 0)	-- 'a','b,c,d,e'  4>0-- 3>0 --2>0 --1>0
		BEGIN
			IF @NO_OF_DELIM2=1 
			 SET @REST_VAR = @VAR
			ELSE 
			BEGIN
			  SET @REST_VAR = LEFT(@VAR,CHARINDEX(',',@VAR)-1) +''''  --'b'--'c'--'d'--
			  SET @VAR = ''''+SUBSTRING(@VAR,CHARINDEX(',',@Var)+1,LEN(@VAR)) --'c,d,e'--'d,e'--'e'
			END
			  SELECT @SQLString = 'INSERT INTO '+@v_ToTableName+ ' VALUES('+@Var1stCol+ ','+@REST_VAR+')'
			  EXEC (@SQLString)
			  SET @NO_OF_DELIM2 = @NO_OF_DELIM2 - 1 --3--2--1--0
	END