declare @s1 varchar(8000),@s2 varchar(8000)
set @s1='1,2,3,5'
set @s2='1,2,3,4,5,6'
set @s1=' select id=' + replace(@s1,',',' union all select ')
set @s2=' select id=' + replace(@s2,',',' union all select ')
set @s1=' select b.* from (' + @s1 + ') a right join (' + @s2 + ') b on a.id=b.id where a.id is null 'exec(@s1)