CREATE TABLE TA(id INT,[value] VARCHAR(100), class VARCHAR(10));
INSERT INTO TA(id,[value],class)
SELECT 1,'3,2,4,5','no' UNION ALL
SELECT 2,'5,1,1+2','yes'
SELECT T.id
,SUBSTRING(T.[value],R.number,CHARINDEX(',',T.[value]+',',R.number)-R.number) AS value
,T.class
,ROW_NUMBER() OVER (PARTITION BY T.id ORDER BY T.id) AS code
FROM TA AS T
JOIN (
SELECT TOP 10 number FROM [master].dbo.spt_values
WHERE [type]='P' ORDER BY number)AS R ON (CHARINDEX(',',','+T.[value],R.number)=R.number);