After working on a different question here on SO, I stumbled across recursive CTEs which would on the surface seem a fairly easy way to solve the \"Split a csv to table rows\" p
Though it's too late now and also the OP has an accepted answer, but still it's worth mentioning to read the article on Split Function in Sql Server using Set base approach where the author has shown many ways of achieving the same.
This one will work with empty strings
DECLARE @InputString VARCHAR(1000)
SELECT @InputString = 'a,b,c,d,e,f,g,h,i,j,k,l,m,n,o,p,q,r,s,t,u,v,w,x,y,z,,1'
SELECT SUBSTRING(',' + @InputString + ',', Number + 1,
CHARINDEX(',', ',' + @InputString + ',', Number + 1) - Number -1)AS VALUE
FROM master..spt_values
WHERE type = 'p'
AND Number <= LEN(',' + @InputString + ',') - 1
AND SUBSTRING(',' + @InputString + ',', Number, 1) = ','
GO
Also take a look at the comments here: Split string in SQL Server 2005+ CLR vs. T-SQL for some other ideas