SELECT m.Dated,i.ItemName
FROM 
(
SELECT r.*,b.Val
FROM Report r
CROSS APPLY dbo.ParseValues(r.itemId)b
)m
INNER JOIN Item i
ON i.itemid=m.Val

CREATE FUNCTION ParseValues  
(@String varchar(8000)  
)  
RETURNS @RESULTS TABLE  
(ID int identity(1,1),  
Val int  
)  
AS  
BEGIN  
DECLARE @Value varchar(100)  
  
WHILE @String is not null  
BEGIN  
SELECT @Value=CASE WHEN CHARINDEX(',',@String) >0 THEN LEFT(@String,CHARINDEX(',',@String)-1) ELSE @String END,  
@String=CASE WHEN CHARINDEX(',',@String) >0 THEN SUBSTRING(@String,CHARINDEX(',',@String)+1,LEN(@String)) ELSE NULL END  
INSERT INTO @RESULTS (Val)   
SELECT @Value   
END  
RETURN  
END