CREATE FUNCTION [dbo].[TC_FN_parseList] (
  @parseString NVARCHAR(MAX)
  , @delimiter NVARCHAR(20) = ','
  )
 RETURNS @parsedList TABLE (
  [ID] INT PRIMARY KEY IDENTITY(1,1)
  , [value] NVARCHAR(MAX)
  )
 AS BEGIN
 
  DECLARE @delimiterPos INT
 
  WHILE ( LEN(@parseString) > 0 )
  BEGIN
   SET @delimiterPos = CHARINDEX(@delimiter, @parseString)
 
   IF @delimiterPos = 0 BEGIN
    INSERT @parsedList ([value]) SELECT @parseString
    SET @parseString = N''
   END
 
   ELSE BEGIN
    INSERT @parsedList([value])
    SELECT SUBSTRING(@parseString, 0, @delimiterPos)
    SET @parseString = RIGHT(@parseString, LEN(@parseString) - @delimiterPos)
   END
  END
  RETURN
 END

SELECT * FROM dbo.TC_FN_parseList ('dog cat horse', ' ')