Alternatively, you could use XML like so:
DECLARE @yourTable TABLE(ID INT,SomeValue VARCHAR(25));
INSERT INTO @yourTable
VALUES (1,'a,b,c,d'),
(2,'e,f,g');
WITH CTE
AS
(
SELECT ID,
[xml_val] = CAST('<t>' + REPLACE(SomeValue,',','</t><t>') + '</t>' AS XML)
FROM @yourTable
)
SELECT ID,
[SomeValue] = col.value('.','VARCHAR(100)')
FROM CTE
CROSS APPLY [xml_val].nodes('/t') CA(col)
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