I don\'t know if you got what I mean, but I\'ll try to explain it with an example.
Users Table
UsedId UserName
-------- ----------
1 Mike
2
You have ASP.NET and C# in your tags. Considering that what you intend to do is a presentational issue, do it in the presentation layer (i.e. with C#) and not in the data layer (i.e. with SQL). That's a lot easier, too.
For example, like shown here: Use LINQ to concatenate multiple rows into single row (CSV property)