How to split the data based on some seperator - Easy and Simple Logic

We just want to split the data based on some particular seperator (Here we have used comma(,) as a seperator)

Yes. We may have different logics..... But, which one is simplest way ?

Declare @Data	Varchar(1000),
       @Seperator    Varchar(2)
Select @Data = '1,200,310,41', @Seperator=','
Select @Data = 'Select ' + REPLACE(@Data,@Seperator, CHAR(10) + 'Union All' + Char(10)+ 'Select ')
EXEC(@Data)

1
200
310
41

Note: You can change this script for further requirement/logics...