This question was answered many times before. For example here: Does T-SQL have an aggregate function to concatenate strings?
A good code snippet is like this:
set nocount on;
declare @YourTable table (RowID int, HeaderValue int, ChildValue varchar(5))
insert into @YourTable VALUES (1,1,'CCC')
insert into @YourTable VALUES (2,2,'B<&>B')
insert into @YourTable VALUES (3,2,'AAA')
insert into @YourTable VALUES (4,3,'<br>')
insert into @YourTable VALUES (5,3,'A & Z')
set nocount off
SELECT
t1.HeaderValue
,STUFF(
(SELECT
', ' + t2.ChildValue
FROM @YourTable t2
WHERE t1.HeaderValue=t2.HeaderValue
ORDER BY t2.ChildValue
FOR XML PATH(''), TYPE
).value('.','varchar(max)')
,1,2, ''
) AS ChildValues
FROM @YourTable t1
GROUP BY t1.HeaderValue
This code is taken from the same thread to which I've posted link.