I wrote a function very similar to this. I added some code to catch reserved characters ( ,")

CREATE FUNCTION [dbo].[split](

@sInputList VARCHAR(max),

...

It could also be done with a table variable joined against itself and some clever grouping.

For example:

if exists (select * from tempdb.dbo.sysobjects where [name] = '##t')

 begin

  drop table ##t

 end

create table ##t...