Splitting string of values to table

CREATE  function fn_split (@sText varchar(8000), @sDelim varchar(20) = ',')
RETURNS @retArray TABLE (idx smallint Primary Key, value varchar(8000))
AS
BEGIN
DECLARE @a varchar(8000), @joined varchar(8000), @delimiter varchar(20)
Declare @idx smallint, @value varchar(8000), @bcontinue bit, @iStrike smallint, @iDelimLen tinyint
Set @sText = @sText+ ','''''
Set @delimiter = @sDelim
Set @sDelim = ''''

Set @idx = 0
Set @sText = ltrim(rtrim(@sText))
Set @iDelimLen = DATALENGTH(@sDelim)
Set @bcontinue = 1

If not (@iDelimLen=0)
begin
while @bcontinue =1
begin
If charindex(@sDelim,@sText)>0
begin
Set @value=Substring(@sText,1,Charindex(@sDelim,@sText)-1)
Insert @retArray values(@idx,@value)
Set @iStrike = Datalength(@value)+@iDelimLen
Set @idx = @idx + 1
--Set @sText = Ltrim(right(@sText,Datalength(@sText)-@iStrike))
Set @sText = right(@sText,Datalength(@sText)-@iStrike)
end
else
begin
Set @value = @sText
Insert @retArray values(@idx,@value)
Set @bcontinue = 0
end
end
end
else
begin
while @bcontinue =1
begin
If Datalength(@sText)>1
begin
Set @value = Substring(@sText,1,1)
Insert @retArray values(@idx,@value)
Set @idx = @idx + 1
Set @sText = Substring(@sText,2,Datalength(@sText)-1)
end
else
begin
Insert @retArray values(@idx,@value)
Set @bcontinue = 0
end
end
end

--REPLACE
Declare @id smallint
DECLARE a CURSOR READ_ONLY FOR select idx, value from @retArray
OPEN a
FETCH NEXT FROM a INTO @id, @a
WHILE (@@fetch_status <> -1)
BEGIN
if (substring(@a,1,1)= @delimiter) or (substring(@a,datalength(@a),1)= @delimiter)
update @retArray set value = replace (@a,@delimiter,'#^#') where idx = @id
FETCH NEXT FROM a INTO @id, @a
END
CLOSE a
DEALLOCATE a

SET @Joined = ''
DECLARE a CURSOR READ_ONLY FOR select value from @retArray
OPEN a
FETCH NEXT FROM a INTO @a
WHILE (@@fetch_status <> -1)
BEGIN
    SET @Joined = @Joined + @a + '#^#'
    FETCH NEXT FROM a INTO @a
END
CLOSE a
DEALLOCATE a

Set @idx = 0
Set @sText = ltrim(rtrim(@joined))
Set @iDelimLen = DATALENGTH('#^#')
Set @bcontinue = 1
--Set @sDelim = @delimiter
Set @sDelim = '#^#'

delete from @retArray
If not (@iDelimLen=0)
begin
while @bcontinue =1
begin
If charindex(@sDelim,@sText)>0
begin
Set @value=Substring(@sText,1,Charindex(@sDelim,@sText)-1)
if '>'+@value+'<' <> '><' Insert @retArray values(@idx,@value)
Set @iStrike = Datalength(@value)+@iDelimLen
Set @idx = @idx + 1
--Set @sText = Ltrim(right(@sText,Datalength(@sText)-@iStrike))
Set @sText = right(@sText,Datalength(@sText)-@iStrike)
end
else
begin
Set @value = @sText
if '>'+@value+'<' <> '><' Insert @retArray values(@idx,@value)
Set @bcontinue = 0
end
end
end
else
begin
while @bcontinue =1
begin
If Datalength(@sText)>1
begin
Set @value = Substring(@sText,1,1)
Insert @retArray values(@idx,@value)
Set @idx = @idx + 1
Set @sText = Substring(@sText,2,Datalength(@sText)-1)
end
else
begin
Insert @retArray values(@idx,@value)
Set @bcontinue = 0
end
end
end
RETURN
END