Use this code:

 if object_id('tblTemp')<>0 drop table tblTempCreate Table tblTemp (Field1 varchar(5),Field2 Varchar(100))insert into tblTempselect 'C1' Field1, 'Value1,Value2' Field2Unionselect 'C2' Field1, 'Value3,Value4' Field2 if object_id('tblTempOutPut')<>0 drop table tblTempOutPutselect * into tblTempOutPut from tblTemp where 1=2 set nocount onDECLARE tables_cursor CURSORFORSelect 'insert into tblTempOutPut Select ''' +  Field1 + ''' Field1 , ''' _+ replace(Field2 , ',' ,''' Field2 Union Select ''' + Field1 + ''' Field1, ''') _+ ''' Field2' from tblTempOPEN tables_cursorDECLARE @SQLLine varchar(1000)FETCH NEXT FROM tables_cursor INTO @SQLLineWHILE (@@FETCH_STATUS <> -1)BEGIN   EXEC (@SQLLine)   FETCH NEXT FROM tables_cursor INTO @SQLLineENDDEALLOCATE tables_cursorset nocount offselect * from tblTempOutPut