我们可以使用RECUSRSIVITY、WITH CTE、union ALL，如下所示

declare @mytable as table(id int identity(1,1), str nvarchar(100))
insert into @mytable values('Peter'),('Paul'),('Mary')

declare @myresult as table(id int,str nvarchar(max),ind int, R# int)

;with cte as(select id,cast(str as nvarchar(100)) as str, cast(0 as int) ind from @mytable
union all
select t2.id,cast(t1.str+',' +t2.str as nvarchar(100)) ,t1.ind+1 from cte t1 inner join @mytable t2 on t2.id=t1.id+1)
insert into @myresult select *,row_number() over(order by ind) R# from cte

select top 1 str from @myresult order by R# desc

一个现成的解决方案，没有额外的逗号：

select substring(
        (select ', '+Name AS 'data()' from Names for xml path(''))
       ,3, 255) as "MyList"

空列表将导致NULL值。通常，您会将列表插入到表列或程序变量中：根据需要调整最大长度255。

（迪瓦卡尔和延斯·弗兰森提供了很好的答案，但需要改进。）

在SQLServer2005及更高版本中，使用下面的查询连接行。

DECLARE @t table
(
    Id int,
    Name varchar(10)
)
INSERT INTO @t
SELECT 1,'a' UNION ALL
SELECT 1,'b' UNION ALL
SELECT 2,'c' UNION ALL
SELECT 2,'d' 

SELECT ID,
stuff(
(
    SELECT ','+ [Name] FROM @t WHERE Id = t.Id FOR XML PATH('')
),1,1,'') 
FROM (SELECT DISTINCT ID FROM @t ) t

我通常使用这样的select连接SQL Server中的字符串：

with lines as 
( 
  select 
    row_number() over(order by id) id, -- id is a line id
    line -- line of text.
  from
    source -- line source
), 
result_lines as 
( 
  select 
    id, 
    cast(line as nvarchar(max)) line 
  from 
    lines 
  where 
    id = 1 
  union all 
  select 
    l.id, 
    cast(r.line + N', ' + l.line as nvarchar(max))
  from 
    lines l 
    inner join 
    result_lines r 
    on 
      l.id = r.id + 1 
) 
select top 1 
  line
from
  result_lines
order by
  id desc

以下是实现这一目标的完整解决方案：

-- Table Creation
CREATE TABLE Tbl
( CustomerCode    VARCHAR(50)
, CustomerName    VARCHAR(50)
, Type VARCHAR(50)
,Items    VARCHAR(50)
)

insert into Tbl
SELECT 'C0001','Thomas','BREAKFAST','Milk'
union SELECT 'C0001','Thomas','BREAKFAST','Bread'
union SELECT 'C0001','Thomas','BREAKFAST','Egg'
union SELECT 'C0001','Thomas','LUNCH','Rice'
union SELECT 'C0001','Thomas','LUNCH','Fish Curry'
union SELECT 'C0001','Thomas','LUNCH','Lessy'
union SELECT 'C0002','JOSEPH','BREAKFAST','Bread'
union SELECT 'C0002','JOSEPH','BREAKFAST','Jam'
union SELECT 'C0002','JOSEPH','BREAKFAST','Tea'
union SELECT 'C0002','JOSEPH','Supper','Tea'
union SELECT 'C0002','JOSEPH','Brunch','Roti'

-- function creation
GO
CREATE  FUNCTION [dbo].[fn_GetItemsByType]
(   
    @CustomerCode VARCHAR(50)
    ,@Type VARCHAR(50)
)
RETURNS @ItemType TABLE  ( Items VARCHAR(5000) )
AS
BEGIN

        INSERT INTO @ItemType(Items)
    SELECT  STUFF((SELECT distinct ',' + [Items]
         FROM Tbl 
         WHERE CustomerCode = @CustomerCode
            AND Type=@Type
            FOR XML PATH(''))
        ,1,1,'') as  Items



    RETURN 
END

GO

-- fianl Query
DECLARE @cols AS NVARCHAR(MAX),
    @query  AS NVARCHAR(MAX)

select @cols = STUFF((SELECT distinct ',' + QUOTENAME(Type) 
                    from Tbl
            FOR XML PATH(''), TYPE
            ).value('.', 'NVARCHAR(MAX)') 
        ,1,1,'')

set @query = 'SELECT CustomerCode,CustomerName,' + @cols + '
             from 
             (
                select  
                    distinct CustomerCode
                    ,CustomerName
                    ,Type
                    ,F.Items
                    FROM Tbl T
                    CROSS APPLY [fn_GetItemsByType] (T.CustomerCode,T.Type) F
            ) x
            pivot 
            (
                max(Items)
                for Type in (' + @cols + ')
            ) p '

execute(@query) 

如果要处理null，可以通过添加where子句或在第一个子句周围添加另一个COALENCE来完成。

DECLARE @Names VARCHAR(8000) 
SELECT @Names = COALESCE(COALESCE(@Names + ', ', '') + Name, @Names) FROM People