The short answer is: don't do it.
Instead normalize your tables to at least 3NF. If you don't know what database normalization is, you need to do some reading.
If you absolutely have to do it (e.g. this is a legacy system and you cannot change the table structure), there are several articles on string splitting with TSQL and at least a couple that have done extensive benchmarks on various methods available (e.g. see: http://sqlperformance.com/2012/07/t-sql-queries/split-strings)
Since you only want to search, you don't really need to split the strings, so you can write something like:
SELECT id, list
FROM t
WHERE ','+list+',' LIKE '%,'+@searchValue+',%'
Where t(id int, list varchar(max))
is the table to search and @searchValue is the value you are looking for. If you need to search for more than one value you have to add those in a table and use a join or subquery.
E.g. if s(searchValue varchar(max))
is the table of values to search then:
SELECT distinct t.id, t.list
FROM t INNER JOIN s
ON ','+t.list+',' LIKE '%,'+s.searchValue+',%'
If you need to pass those search values from ADO.Net consider table parameters.