CREATE FUNCTION [dbo].[csfn_getlist](@I_cList varchar(8000))  
RETURNS @Result TABLE (Element varchar(40)) AS
BEGIN
 DECLARE @Element varchar(40), @Pos int
 IF RIGHT(@I_cList,1)!=',' SET @I_cList=@I_cList+','
 SET @Pos = CHARINDEX(',', @I_cList)
 WHILE @Pos > 0
 BEGIN
  SET @Element=LEFT(@I_cList,@Pos-1)
  INSERT INTO @Result (Element) VALUES (@Element)
  SET @I_cList=RIGHT(@I_cList,LEN(@I_cList)-@Pos)
  SET @Pos = CHARINDEX(',', @I_cList)
 END
 RETURN  
END

Result
--------
declare @list varchar(max)
set @list= '124,45,76'

select * from [dbo].[csfn_getlist] (@list)

124
45
76