CREATE  FUNCTION SPLIT (
	@string varchar( 8000 ),
	@delimeter varchar( 1 ) = ',')
RETURNS @ret TABLE (id int PRIMARY KEY)
AS
BEGIN
	DECLARE @s int, @e int

	SET @s =  0 
	WHILE CHARINDEX(@delimeter,@string,@s) <>  0 
	BEGIN
		SET @e = CHARINDEX(@delimeter,@string,@s)
		INSERT @ret VALUES (CONVERT(int,SUBSTRING(@string,@s,@e - @s)))
		SET @s = @e +  1 
	END
	INSERT @ret VALUES (CONVERT(int,SUBSTRING(@string,@s, 8000 )))
	RETURN
END
...
INSERT #ids 
SELECT * FROM [dbo].[SPLIT](@ids,',')
...
DELETE t
WHERE EXISTS (SELECT  1  FROM #ids i WHERE i.id = t.id)