USE Northwind
GO

CREATE TABLE myTable99(Col1 varchar(10), Col2 char(1))
GO
INSERT INTO myTable99(Col1,Col2)
SELECT 'company1', '1' UNION ALL
SELECT 'company1', '2' UNION ALL
SELECT 'company1', '3' UNION ALL
SELECT 'company2', '4' UNION ALL
SELECT 'company3', '5'
GO

DECLARE @x TABLE (y varchar(10), z varchar(8000))

DECLARE @y varchar(10), @z varchar(8000)
DECLARE myCursor99 CURSOR 
FOR
SELECT DISTINCT Col1 FROM myTable99 ORDER BY Col1

OPEN myCursor99

FETCH NEXT FROM myCursor99 INTO @y

WHILE @@FETCH_STATUS = 0
  BEGIN
	SELECT @z = COALESCE(@z + ', ', '') + Col2
	  FROM myTable99
	 WHERE Col1 = @y 
	INSERT INTO @x(y,z) SELECT @y, @z
	FETCH NEXT FROM myCursor99 INTO @y
	SELECT @z = NULL
  END
SELECT * FROM @x

CLOSE myCursor99
DEALLOCATE myCursor99
GO

DROP TABLE myTable99
GO