Create new row based on column value SQL Server <p>I have data like this</p> <pre><code>DECLARE @Employee TABLE (EmployeeName NVARCHAR(50), EmployeeAddress NVARCHAR(50), WorkedLocations NVARCHAR(50), IdNumbers NVARCHAR(50), UpdatedOn Date ) Insert into @Employee Values ('Alex',' Alex address','Cisco','12345',GETDATE()), ('John','John Address','Microsoft','23456',GETDATE()), ('Bob','Bob Address','CiscoMicrosoft','78903,89067',GETDATE()), ('Bill','Bill Address','Microsoft','54652',GETDATE()) select * from @Employee </code></pre> <p>In 3rd row based on the 3rd column value a row has to be created and 4th row value should be split and assigned to respective 3rd column. Please see below required output</p> <pre><code>DECLARE @Employee TABLE ( EmployeeName NVARCHAR(50) , EmployeeAddress NVARCHAR(50) , WorkedLocations NVARCHAR(50) , IdNumbers NVARCHAR(50) ,UpdatedOn Date) Insert into @Employee Values ('Alex',' Alex address','Cisco','12345',GETDATE()), ('John','John Address','Microsoft','23456',GETDATE()), ('Bob','Bob Address','Cisco','78903',GETDATE()), ('Bob','Bob Address','Microsoft','89067',GETDATE()), ('Bill','Bill Address','Microsoft','54652',GETDATE()) select * from @Employee </code></pre> <p>Thanks in advance!</p>