If the table is denormalised and has Comma Seperate Values in acolumn, this code will copy it to Multiple columns of aNormalised table

declare @DeNormalisedTable table(data varchar(8000))

insert into @DeNormalisedTable 
select '1,Davolio,Nancy' union all
select '2,Fuller,Andrew' union all
select '3,Leverling,Janet' union all
select '4,Peacock,Margaret' union all
select '5,Buchanan,Steven' union all
select '6,Suyama,Michael' union all
select '7,King,Robert' union all
select '8,Callahan,Laura' union all
select '9,Dodsworth,Anne'

select * from @DeNormalisedTable -- Comma Seperated Values

declare @s varchar(8000), @data varchar(8000)

Create table #NormalisedTable (Code int, FirstName varchar(100), LastName varchar(100))

select @s=''
while exists (Select * from @DeNormalisedTable where data>@s)
Begin
        Select @s=min(data) from @DeNormalisedTable where data>@s
        select @data=''''+replace(@s,',',''',''')+''''
        insert into #NormalisedTable 
        exec('select '+@data)
End 
select * from #NormalisedTable -- Data in Normalised Table

/*
--Result
---------------------------
Code  FirstName  LastName
---------------------------
1	  Davolio		Nancy
2	  Fuller		Andrew
3	  Leverling		Janet
4	  Peacock		Margaret
5	  Buchanan		Steven
6	  Suyama		Michael
7	  King			Robert
8	  Callahan		Laura
9	  Dodsworth		Anne
*/

drop table #NormalisedTable