K tomu je lepší použít XML,
Declare @Var nvarchar(MAX)
Set @Var ='188,189,190,191,192,193,194'
DECLARE @XML AS XML
DECLARE @Delimiter AS CHAR(1) =','
SET @XML = CAST(('<X>'+REPLACE(@Var,@Delimiter ,'</X><X>')+'</X>') AS XML)
DECLARE @temp TABLE (ID INT)
INSERT INTO @temp
SELECT N.value('.', 'INT') AS ID FROM @XML.nodes('X') AS T(N)
SELECT * FROM @temp