declare @t table(Id int,seq varchar(100))
insert into @t (Id,seq) values (1,'1839073,'),(2,'1839073,1850098,'),(3,'1850099,1850100,1850110 ')
;With Cte as (
SELECT A.Id,
Split.a.value('.', 'VARCHAR(100)') AS Seq
FROM
(
SELECT Id,
CAST ('<M>' + REPLACE(seq, ',', '</M><M>') + '</M>' AS XML) AS Data
FROM @t
) AS A CROSS APPLY Data.nodes ('/M') AS Split(a) )
Select ID,Seq from Cte Where Seq > ''
