something likeSELECT *,STUFF((SELECT ',' + IRSFISEVRAKNO1 FROM IRSFISWHERE [IRSFISFATREFNO] =t.IRSFISFATREFNOAND IRSFISFATTAR = t.IRSFISFATTAR AND IRSFISCARKOD = t.IRSFISCARKOD AND IRSFISCARUNVAN = t.IRSFISCARUNVAN AND IRSFISFATURANO = t.IRSFISFATURANO FOR XML PATH('')),1,1,'') AS ValueListFROM(SELECT DISTINCT [IRSFISFATREFNO],IRSFISFATTAR,IRSFISCARKOD,IRSFISCARUNVAN,IRSFISFATURANO,IRSFISKDVORANI,IRSFISMALTOP,IRSFISKDVTUTARI,IRSFISGENTOPLAM FROM IRSFIS)t
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