拆分列为行

create  table tb3
(id int identity(1,1) primary key clustered, 
l_name varchar(100))

--tb3数据
id          l_name                                                                                              
----------- ----------------------------------------------------------------------------------------------------
1           gsdg#123
2           fh#3435
3           fghdfgh#67867
4           lkhgvhg#7688796

SELECt id,left(l_name,charindex('#',l_name)-1) l_name }
from tb3
union all
SELECt id,substring(l_name,charindex('#',l_name)+1,len(l_name)-charindex('#',l_name)+1) l_name
from tb3

--显示结果
id          l_name                                                                                              
----------- ----------------------------------------------------------------------------------------------------
1           gsdg
2           fh
3           fghdfgh
4           lkhgvhg
1           123
2           3435
3           67867
4           7688796