CREATE PROC YourProc
@Login varchar(50),
@AccntInfo varchar(8000)
AS
DECLARE @Temp table--table to hold temporary result from application
(
Accntid varchar(10),
level1 char(1),
level2 char(1)
)

INSERT INTO @Temp
SELECT RTRIM(LTRIM(PARSENAME(REPLACE(val,',','.'),3))),
RTRIM(LTRIM(PARSENAME(REPLACE(val,',','.'),2))),
RTRIM(LTRIM(PARSENAME(REPLACE(val,',','.'),1)))
FROM dbo.ParseValues(@AccntInfo,';')--this function can be found inside this forums itself.

UPDATE m -- present in your table so update
SET m.level1=t.level1,
m.level2=t.level2
FROm YourTable m
INNER JOIN @Temp t
ON m.AcctID=t.Accntid
AND m.UserID=@Login

INSERT INTO YourTable -- not available in your table so insert
SELECT @Login,t.Accntid,t.level1,t.level2
FROM @temp t
LEFT JOIN YourTable m
ON m.AcctID=t.Accntid
AND m.UserID=@Login
WHERE m.UserID IS NULL


DELETE m -- not available in string delete from your table
FROM YourTable m
LEFT JOIN @Temp t
ON m.AcctID=t.Accntid
AND m.UserID=@Login
WHERE t.Accntid IS NULL

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