Anshul.P (8/19/2015)

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Here's a simple one -

select AttribName AS Attribute

,CASE WHEN ISNUMERIC(AttribValue)=1

THEN 'NUMERIC'

WHEN LEN(ATTRIBVALUE) = 1 AND ISNUMERIC(AttribValue) = 0

THEN 'ALPHABET'

ELSE 'ALPHANUMERIC'

END

from #Test123