USE Northwind
GO

SET NOCOUNT ON
CREATE TABLE myTable99(Col1 int, Col2 char(1))
GO

INSERT INTO myTable99(Col1, Col2)
SELECT 1, 'A' UNION ALL
SELECT 2, 'B' UNION ALL
SELECT 1, 'D' UNION ALL
SELECT 1, 'P' UNION ALL
SELECT 2, 'F' UNION ALL
SELECT 2, 'W' UNION ALL
SELECT 3, 'X' UNION ALL
SELECT 3, 'Y' UNION ALL
SELECT 4, 'Z' UNION ALL
SELECT 5, 'O'
GO

DECLARE @MAX_Col1 int, @Col1 int, @strCol2 varchar(8000)
DECLARE @rs table(Col1 int, strCol2 varchar(8000))

SELECT @MAX_Col1 = MAX(Col1), @Col1 = MIN(Col1) FROM myTable99

WHILE @MAX_Col1 > = @Col1
  BEGIN
	SELECT @strCol2 = COALESCE(@strCol2 + ', ','') + Col2 FROM myTable99 WHERE Col1 = @Col1
	INSERT INTO @rs(Col1, strCol2) SELECT @Col1, @strCol2
	SELECT @Col1 = MIN(Col1), @strCol2 = null FROM myTable99 WHERE Col1 > @Col1
  END

SELECT * FROM @rs
GO
	
SET NOCOUNT OFF
DROP TABLE myTable99
GO