Without a UDF Parse/Split function
You didn't specify a Table or Column name so replace YourTable and YourList with your actual table and column names.
Select Distinct RetVal
,RowNr = Dense_Rank() over (Order by RetVal)
From YourTable A
Cross Apply (
Select RetSeq = Row_Number() over (Order By (Select null))
,RetVal = LTrim(RTrim(B.i.value('(./text())[1]', 'varchar(max)')))
From (Select x = Cast('<x>'+ replace((Select A.YourList as [*] For XML Path('')),',','</x><x>')+'</x>' as xml).query('.')) as A
Cross Apply x.nodes('x') AS B(i)
) B
Returns
RetVal RowNr
a 1
b 2
c 3
d 4
e 5
f 6
Using a Split/Parse function (everyone should have a good one)
Select Distinct RetVal
,RowNr = Dense_Rank() over (Order by RetVal)
From YourTable A
Cross Apply (Select * from [dbo].[udf-Str-Parse-8K](A.YourList,',') ) B
The UDF -- if interested
CREATE FUNCTION [dbo].[udf-Str-Parse-8K] (@String varchar(max),@Delimiter varchar(10))
Returns Table
As
Return (
with cte1(N) As (Select 1 From (Values(1),(1),(1),(1),(1),(1),(1),(1),(1),(1)) N(N)),
cte2(N) As (Select Top (IsNull(DataLength(@String),0)) Row_Number() over (Order By (Select NULL)) From (Select N=1 From cte1 a,cte1 b,cte1 c,cte1 d) A ),
cte3(N) As (Select 1 Union All Select t.N+DataLength(@Delimiter) From cte2 t Where Substring(@String,t.N,DataLength(@Delimiter)) = @Delimiter),
cte4(N,L) As (Select S.N,IsNull(NullIf(CharIndex(@Delimiter,@String,s.N),0)-S.N,8000) From cte3 S)
Select RetSeq = Row_Number() over (Order By A.N)
,RetVal = LTrim(RTrim(Substring(@String, A.N, A.L)))
From cte4 A
);
--Much faster than str-Parse, but limited to 8K
--Select * from [dbo].[udf-Str-Parse-8K]('Dog,Cat,House,Car',',')
--Select * from [dbo].[udf-Str-Parse-8K]('John||Cappelletti||was||here','||')