DECLARE @csv VARCHAR(255) 
SET @csv = 'gvfgmgm,f,a,cls,pcl,r,o,fhhh,h' 
;


with s(start) as 
(
SELECT distinct charindex(',',','+@csv+',',p)
FROM 
(select number p from master..spt_values where type='p' and number<=len(@csv)+2) x 
),
chunks(chunk) as 
(
select 
substring(@csv,start,(select min(start) from s as s2 where s2.start>s.start)-start-1)
from s
where start<len(@csv)+2
)

/* 
Your query goes here.  
With the CTE you have access to a table called 'chunks' which has a column called 'chunk' 
*/

select * from blah 
where wibble in(
select 
chunk 
from chunks
)

DECLARE @csv VARCHAR(255) 
SET @csv = 'gvfgmgm,f,a,cls,pcl,r,o,fhhh,h' 
;


with s(start) as 
(
SELECT distinct charindex(',',','+@csv+',',p)
FROM 
(
select * from
(
select row_number() over (order by m1.number) p from master..spt_values m1,master..spt_values m2
) z
where p <=len(@csv)+2) x 
),
chunks(chunk) as 
(
select 
substring(@csv,start,(select min(start) from s as s2 where s2.start>s.start)-start-1)
from s
where start<len(@csv)+2
)