This is relatively trivial to do with a correlated subquery. You can't use the COALESCE method highlighted in the blog post you mention unless you extract that to a user-defined function (or unless you only want to return one row at a time). Here is how I typically do this: DECLARE @x TABLE ( id INT, row_num INT, customer_code VARCHAR(32), comments VARCHAR(32) ); INSERT @x SELECT 1,1,'Dilbert','Hard' UNION ALL SELECT 1,2,'Dilbert','Worker' UNION ALL SELECT 2,1,'Wally','Lazy'; SELECT id, customer_code, STUFF((SELECT ' ' + comments FROM @x AS x2 WHERE id = x.id FOR XML PATH(''), TYPE).value('.', 'nvarchar(max)'), 1, 1, '') FROM @x AS x GROUP BY id, customer_code ORDER BY id;