make a function like belowCREATE FUNCTION dbo.concat_values ( @item INT,@Description VARCHAR(1000) )RETURNS VARCHAR(8000) AS BEGIN        DECLARE @p VARCHAR(8000) ;        SET @p = '' ;        SELECT @p = @p + Location + ','          FROM YourTable         WHERE Itemcode = @item          AND Description=@Description    RETURN @p    END
And, as for its usage: SELECT Itemcode,Description,dbo.concat_values(Itemcode,Description ) AS LocationFROM YourTableGROUP BY Itemcode,Derscription