hi

you can use XML data_type, like this:

DECLARE @RowColumn VARCHAR(MAX)

, @xml XML

SET @RowColumn ='1_2|2_3|1_3'

SET @RowColumn =

'<r><c><row>'

+ REPLACE(REPLACE(@RowColumn, '|', '</col></c><c><row>'), '_', '</row><col>')

+ '</col></c></r>'

set @xml = @RowColumn

insert into #your_table

SELECT1

,...