---
CREATE FUNCTION
	SplitByComma()
RETURNS
	@tblResult TABLE
(
	COL1 nvarchar(20)
	,COL2 nvarchar(20)
	,COL3 nvarchar(20)
)
AS
BEGIN
	DECLARE @curTbl cursor
	DECLARE @strCOL nvarchar(100)
	DECLARE @strCOL1 nvarchar(20)
	DECLARE @strCOL2 nvarchar(20)
	DECLARE @strCOL3 nvarchar(20)
	DECLARE @strDlm char(1)
	DECLARE @intOffset int
	DECLARE @intLen int

	SET @strDlm = ','

	SET @curTbl = CURSOR FOR SELECT COL FROM OriginalTable
	OPEN @curTbl
	FETCH NEXT FROM @curTbl INTO @strCOL
	WHILE @@FETCH_STATUS = 0
	BEGIN
		SET @intOffset = 1;
		SET @intLen = charindex(@strDlm, @strCOL) - 1
		IF @intLen < 0 GOTO BAD_RECODE
		SET @strCOL1 = substring(@strCOL, @intOffset, @intLen)

		SET @intOffset = @intOffset + @intLen + 1
		SET @intLen = charindex(@strDlm, @strCOL, @intOffset) - @intOffset
		IF @intLen < 0 GOTO BAD_RECODE
		SET @strCOL2 = substring(@strCOL, @intOffset, @intLen)

		SET @intOffset = @intOffset + @intLen + 1
		SET @intLen = charindex(@strDlm, @strCOL, @intOffset) - @intOffset
		IF @intLen < 0 GOTO BAD_RECODE
		SET @strCOL3 = substring(@strCOL, @intOffset, @intLen)

		INSERT INTO @tblResult SELECT @strCOL1, @strCOL2, @strCOL3
		GOTO GOOD_RECODE

BAD_RECODE:
		INSERT INTO RejectTable SELECT @strCOL -- ERROR!!

GOOD_RECODE:
		FETCH NEXT FROM @curTbl INTO @strCOL
	END
	CLOSE @curTbl

	RETURN
END

---

ex)

OriginalTable
+----------+
|COL       |
+----------+
|A1,B1,C1  |
|A2,B2,C2  |
|A3,B3     |
+----------+

ResultTable
+----+----+----+
|COL1|COL2|COL3|
+----+----+----+
|A1  |B1  |C1  |
|A2  |B2  |C2  |
+----+----+----+

RejectTable
+----------+
|COL       |
+----------+
|A3,B3     |
+----------+