I found myself doing the same thing recently. This looks a LOT like Erland Sommarskog's code from his site (http://www.sommarskog.se). Not a problem, he rocks. I use this very same Common Table Expression to parse delimited strings into one, two, and three column tables for web application that I am developing. I use it to insert double-metaphone terms and the base term into a table for a text-based search mechanism.