SELECT c.cName,
STUFF((SELECT ',' + pName FROM @tblPayor p
INNER JOIN @tblLink l
ON l.pid = p.pid
WHERE l.cid = c.cid
ORDER BY l.lid
FOR XML PATH('')),1,1,'') AS PName
FROM @tblClient c
output
------------------------------------------------
cName PName
------------------------------------------------
anu Jacob,Mary,Lissy
binu Jacob
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SQL Server MVP
http://visakhm.blogspot.com/