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declare @col1 varchar(1000) declare @col2 varchar(1000) set @col1='34,67,89,36' set @col2='123.456.89.980' set @col1=' select id=' + replace(@col1,',',' union all select ') set @col2=' select id=' + replace(@col2,'.',' union all select ') set @col1=' select b.* from (' + @col1 + ') a right join (' + @col2 + ') b on a.id=b.id where a.id is null '

exec(@col1)

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