Just depends on what you want to see. Here's an example:CREATE TABLE Test(gui_id UNIQUEIDENTIFIER DEFAULT newid(), vch_code char(1))INSERT INTO Test (vch_code) VALUES ('A')INSERT INTO Test (vch_code) VALUES ('B')INSERT INTO Test (vch_code) VALUES ('C')INSERT INTO Test (vch_code) VALUES ('D')CREATE TABLE Test2(vch_code char(1), MoreInfo varchar(20))INSERT INTO Test2 VALUES('A', 'SomeMoreInfoForA')INSERT INTO Test2 VALUES('B', 'SomeMoreInfoForB')INSERT INTO Test2 VALUES('C', 'SomeMoreInfoForC')DECLARE @vch_list varchar(100)DECLARE @vch_moreinfo varchar(100)SELECT @vch_list = COALESCE(@vch_list + ',', '') + t1.vch_code, @vch_moreinfo = COALESCE(@vch_moreinfo + ',', '') + t2.MoreInfoFROM Test t1INNER JOIN Test2 t2ON t1.vch_code = t2.vch_codeSELECT @vch_list, @vch_moreinfoDROP TABLE TestDROP TABLE Test2Tara