DECLARE	@Sample TABLE (ID INT, Name VARCHAR(9))

INSERT	@Sample
SELECT	3, 'Car' UNION ALL
SELECT	1, 'Lion' UNION ALL
SELECT	1, 'Rat' UNION ALL
SELECT	1, 'Mouse' UNION ALL
SELECT	2, 'Apple' UNION ALL
SELECT	2, 'Orange'

-- Show the expected output
SELECT DISTINCT	s1.ID,
		STUFF(
			(
				SELECT		CASE 
							WHEN Item = 1 AND Items > 1 THEN ' and '
							ELSE ', '
						END + s2.Name	
				FROM		(
							SELECT	ROW_NUMBER() OVER (PARTITION BY s2.ID ORDER BY s2.Name DESC) AS Item,
								COUNT(*) OVER (PARTITION BY s2.ID) AS Items,
								s2.Name	
							FROM	@Sample AS s2
							WHERE	s2.ID = s1.ID
						) AS s2
				ORDER BY	Item DESC
				FOR XML		PATH('')
			), 1, 2, '') AS Items
FROM		@Sample AS s1
ORDER BY	s1.ID