Declare @str as varchar(1000) Declare @TransposeStr as varchar(8000) Set @str = '' Set @TransposeStr = '' DECLARE cursorTranspose CURSOR FOR Select row from #tmpTable OPEN cursorTranspose FETCH NEXT FROM cursorTranspose INTO @str WHILE (@@FETCH_STATUS = 0) BEGIN Set @TransposeStr = @TransposeStr + @str + ',' --Concatenation String FETCH NEXT FROM cursorTranspose INTO @str END CLOSE cursorTranspose DEALLOCATE cursorTranspose