building on mwigdahls answer. if you also need to do grouping here is how to get it to look like
group, csv
'group1', 'paul, john'
'group2', 'mary'
--drop table #user
create table #user (groupName varchar(25), username varchar(25))
insert into #user (groupname, username) values ('apostles', 'Paul')
insert into #user (groupname, username) values ('apostles', 'John')
insert into #user (groupname, username) values ('family','Mary')
select
g1.groupname
, stuff((
select ', ' + g.username
from #user g
where g.groupName = g1.groupname
order by g.username
for xml path('')
),1,2,'') as name_csv
from #user g1
group by g1.groupname