Try thisDECLARE @temp TABLE ( VendorName VARCHAR(100), ItemCode VARCHAR(100),InvNo INT, Qty INT,Price INT, SerialNo VARCHAR(100))INSERT INTO @tempSELECT 'ABC', 'Item1', 1001, 50, 120, '4100/01' UNION ALLSELECT 'ABC', 'Item1', 1001, 50, 120, '4100/02' UNION ALLSELECT 'ABC', 'Item1', 1001, 50, 120, '4100/03' UNION ALLSELECT 'ABC', 'Item1', 1001, 50, 120, '4100/04' SELECT DISTINCT VendorName, ItemCode, InvNo, Qty, Price, STUFF(( SELECT DISTINCT ','+SerialNo FROM @temp WHERE VendorName = T.VendorName AND ItemCode = T.ItemCode AND InvNo = T.InvNo AND Qty = T.Qty AND Price = T.Price FOR XML PATH('')),1,1,'') AS SerialNoFROM @Temp T