WITH User_Skills(ID,User_ID,Skill)AS(
SELECT 1,1,'.Net' UNION ALL
SELECT 2,1,'Software' UNION ALL
SELECT 3,1,'Engineer' UNION ALL
SELECT 4,2,'.Net' UNION ALL
SELECT 5,2 ,'Software'
),Job_Skills_Requirement(ID,Job_ID,Skill)AS(
SELECT 1,1,'.Net' UNION ALL
SELECT 2,1,'Engineer' UNION ALL
SELECT 3,1,'HTML' UNION ALL
SELECT 4,2,'Software' UNION ALL
SELECT 5,2 ,'HTML'
),Job_User_Skill AS (
SELECT j.Job_ID,u.User_ID,u.Skill
FROM Job_Skills_Requirement AS j INNER JOIN User_Skills AS u ON u.Skill=j.Skill
)
SELECT jus.Job_ID,jus.User_ID,COUNT(jus.Skill),STUFF(c.Skills,1,1,'') AS Skill
FROM Job_User_Skill AS jus
CROSS APPLY(SELECT ','+j.Skill FROM Job_User_Skill AS j WHERE j.Job_ID=jus.Job_ID AND j.User_ID=jus.User_ID FOR XML PATH('')) c(Skills)
GROUP BY jus.Job_ID,jus.User_ID,c.Skills
ORDER BY jus.Job_ID
Job_ID User_ID Skill
----------- ----------- ----------- -------------
1 1 2 .Net,Engineer
1 2 1 .Net
2 1 1 Software
2 2 1 Software