DECLARE @val AS VARCHAR(MAX)
DECLARE @Delimiter AS VARCHAR(5)

SET @Val = '1,3,4,5,6,134,234,234,213,34'
--SET @Val = 'a, b, c, d, e'
SET @Delimiter = ','
SET @Val = @Val + @Delimiter

CREATE TABLE #Temp (val VARCHAR(50))

WHILE (@Val != '')
BEGIN

INSERT INTO #Temp
SELECT LTRIM(SUBSTRING(@val, 1,charindex(@Delimiter, @val)-1))
SET @Val = (CASE WHEN (LEFT(@val, 1) != @Delimiter) THEN SUBSTRING(@val, charindex(@Delimiter, @val) + 1, LEN(@Val)) ELSE '' END)

END

SELECT * FROM #temp
DROP TABLE #Temp