DECLARE @Sample TABLE (Col1 VARCHAR(6), Col3 VARCHAR(200))
INSERT @Sample
SELECT '123', '125,124,126' UNION ALL
SELECT '124', '127,21,245'
--SELECT Col1,
-- Data
--FROM @Sample
--CROSS APPLY fnParseList(',', Col3)
SELECT a.Col1,
SUBSTRING(',' + a.Col3 + ',', n.Number + 1, CHARINDEX(',', ',' + a.Col3 + ',', n.Number + 1) - n.Number - 1) AS [Value]
FROM @Sample AS a
INNER JOIN master..spt_values AS n ON SUBSTRING(',' + a.Col3 + ',', n.Number, 1) = ','
WHERE n.Type = 'p'
AND n.Number > 0
AND n.Number < LEN(',' + a.Col3 + ',')