try like this:-declare @str varchar(30),@p_wherecondition varchar(2000),@totalquery nvarchar(2000),@paramdef nvarchar(200)set @str='''CH'',''EV'''set @p_wherecondition='hipl_id=''hofpr01'''SELECT @L_TOTALQUERY='SELECT * FROM #ATTRTABLE WHERE FLAGCODE NOT IN(@STR) AND HIPL_ID IN(SELECT HIPL_ID FROM VIW_CATALOGUE WHERE @P_WHERECONDITION)'set @paramdef='@str varchar(30),@p_wherecondition varchar(2000)'execute sp_executesql @l_totalquery,@paramdef