-- returns recordset (objid,ntext) 
 
 -- можно для удобства добавить поле идентити... ( но это сами ;) )
 
CREATE PROC SpToNtext
AS
SET NOCOUNT ON
DECLARE @m INT,@c INT,@q VARCHAR( 8000 ),@tname VARCHAR( 50 )
CREATE TABLE #r (i INT,t NTEXT)
SELECT o.[id] i, c.colid as [c],c.[text] t
INTO #t
FROM (SELECT [id] 
      FROM dbo.sysobjects 
      WHERE xtype='P'
      ) o JOIN dbo.syscomments c 
          ON o.[id] = c.[id]
 -- part 1 вставляем текст процек которые помещаются в одном поле
 
INSERT #r
SELECT i,t
FROM #t t
WHERE NOT EXISTS(SELECT * FROM #t WHERE #t.i=t.i AND #t.c> 1 )
DELETE #t FROM #r t WHERE #t.i=t.i
 -- part 2 остальные
 
SELECT @tname='##tmp'+CAST(@@PROCID AS VARCHAR( 30 )),
@c= 1 ,@q='',@m=MAX(t.c) FROM #t t
WHILE @m>=@c
BEGIN
  SELECT @q=@q+',t'+CAST(@c AS VARCHAR( 10 ))+' NTEXT DEFAULT('''')',@c=@c+ 1 
END
EXEC('CREATE TABLE '+@tname+' (i INT'+@q+')')
EXEC('INSERT '+@tname+' (i,t1) SELECT i,t FROM #t WHERE c=1 DELETE #t WHERE c=1')
SELECT @c= 2 ,@q=''
WHILE @m>=@c
BEGIN
  SELECT @q='UPDATE '+@tname+' SET t'+CAST(@c AS VARCHAR( 10 ))+
         '= t FROM #t WHERE '+@tname+'.i=#t.i AND #t.c='+
         CAST(@c AS VARCHAR( 10 ))+' DELETE #t WHERE c='+
         CAST(@c AS VARCHAR( 10 )),  @c=@c+ 1 
  PRINT @q
  EXEC(@q)
END
SELECT @c= 2 ,@q=''
WHILE @m>=@c
BEGIN
  SELECT @q=@q+' +CAST(t'+CAST(@c AS VARCHAR( 10 ))+' AS NVARCHAR(4000))',  @c=@c+ 1 
END
PRINT @q
EXEC('INSERT #r SELECT i,CAST(t1 AS NVARCHAR(4000))'+@q+' FROM '+@tname)
EXEC('DROP TABLE '+@tname)
SELECT * FROM #r