SQL recursivo para dividir CSV em linhas da tabela

DECLARE @InputString VARCHAR(1000)
    SELECT @InputString = 'a,b,c,d,e,f,g,h,i,j,k,l,m,n,o,p,q,r,s,t,u,v,w,x,y,z,,1'

    SELECT SUBSTRING(',' + @InputString + ',', Number + 1,
    CHARINDEX(',', ',' + @InputString + ',', Number + 1) - Number -1)AS VALUE
    FROM master..spt_values
    WHERE type = 'p'
    AND Number <= LEN(',' + @InputString + ',') - 1
    AND SUBSTRING(',' + @InputString + ',', Number, 1) = ','
    GO