depends on your desired output but a quick, dirty, and very SLOW query could be this:create table #lookup (pkCode varchar(10))create table #detail (Codes varchar(50))insert #lookupselect 'BUAD' union select 'MBT' union select 'MS' union select 'BT'insert #detailselect 'UG,BUAD,MST' unionselect 'MS,ENG,TBTD' unionselect 'ADFC,ENG,MBT' unionselect 'MBT,TWNF,MST'select l.pkCode ,d.codesfrom #lookup ljoin #detail d on ',' + d.codes + ',' like replace('%,' + l.pkcode + ',%',' ', '')drop table #lookupdrop table #detailoutput:pkCode codes ---------- -------------------------------------------------- BUAD UG,BUAD,MSTMBT ADFC,ENG,MBTMBT MBT,TWNF,MSTMS MS,ENG,TBTDBe One with the OptimizerTG