USE Northwind
GO

SET NOCOUNT ON
CREATE TABLE myTable99(Col1 char(1), Col2 char(1))
GO

INSERT INTO myTable99(Col1,Col2)
SELECT 'a', 'b' UNION ALL
SELECT 'a', 'c' UNION ALL
SELECT 'b', 'a' UNION ALL
SELECT 'b', 'b' UNION ALL
SELECT 'b', 'c' UNION ALL
SELECT 'c', 'a'
GO

DECLARE @Col1 char(1), @MIN_Col1 char(1), @Col2 char(1), @Col2List varchar(8000)
DECLARE @myTable99 table (Col1 char(1),Col2List char(8000))

SELECT @Col1 = MAX(Col1), @MIN_Col1 = MIN(Col1) FROM myTable99

WHILE @Col1 >= @MIN_Col1
  BEGIN 
	    SELECT @Col2List = COALESCE(@Col2List + ', ', '') + Col2
	      FROM myTable99 l
	     WHERE l.Col1 = @Col1

       INSERT INTO @myTable99(Col1,Col2List)
	    SELECT @Col1, @Col2List
	    
	    SELECT @Col1 = MAX(Col1), @Col2List = Null 
	      FROM myTable99 
	      WHERE Col1 < @Col1
  END

SELECT * FROM @myTable99 ORDER BY Col1
GO

SET NOCOUNT OFF
DROP TABLE myTable99 
GO