if (select object_id('tmp')) is not null
	drop table tmp
GO
Create table tmp(
Mark char( 10 ),
Color char( 10 ),
Number char( 10 )
)
insert into tmp(Mark,Color,Number) values('Волга','черн','123')
insert into tmp(Mark,Color,Number) values('Волга','бел','46657')
insert into tmp(Mark,Color,Number) values('Волга','зелен','688576')
insert into tmp(Mark,Color,Number) values('Жигуль','зелен','456457 ')

if (select object_id('tmp1')) is not null
	drop table tmp1
GO
create table tmp1(
Mark char( 10 ),
Color char( 512 )
)

set nocount on
declare @mark varchar( 32 ), @divider char( 2 ), @col varchar( 512 ),@tmp varchar( 32 )
set @divider=','

declare mark_cur cursor local for select Mark from tmp group by mark
open mark_cur
fetch next from mark_cur into @mark
	while @@fetch_status =  0  Begin
	set @col=''
	 ---
 
	declare color_cur cursor local for
	select color from tmp where mark=@mark
	open color_cur
	fetch next from color_cur into @tmp
	while @@fetch_status =  0  Begin
		set @col = @col + rtrim(@tmp) + @divider
		fetch next from color_cur into @tmp
	end
	close color_cur
	deallocate color_cur
	 ---
 
	insert into tmp1(Mark,Color) values(@mark,@col)
	fetch next from mark_cur into @mark
end
close mark_cur
deallocate mark_cur

set nocount off