DECLARE @t TABLE
    (
      code VARCHAR(10) ,
      value VARCHAR(100)
    );
INSERT  INTO @t
        SELECT  'A' ,
                '1,4,5,6,3'
        UNION ALL
        SELECT  'B' ,
                '3,5,7,8,1';
SELECT  *
FROM    @t;
 
SELECT  a.code ,
        b.vv
FROM    ( SELECT    code ,
                    value = CAST('<v>' + REPLACE(value, ',', '</v><v>')
                    + '</v>' AS XML)
          FROM      @t
        ) a
        OUTER APPLY ( SELECT    vv = t.c.value('.', 'int')
                      FROM      a.value.nodes('v') t ( c )
                    ) b