Thanx! for the reply. Actually I'm not familiar with XML. I think I'll need to do some research on that. But I was curious about the 3rd option: The Dynamic SQL.

DECLARE @Sql nvarchar(4000)
SET @Sql = 'SELECT ... WHERE column in (' + @ListParam + ')'
EXECUTE(@Sql)

This is exactly what I'm trying to accomplish but I seem to be having problems with the @ListParam.

xValue="'Apples', 'Bananas', 'Coconuts'"

This is how I've assigned the values to the variable, which I pass to the stored procedure. When I pass this variable to the stored procedure, it reads them separately and I get the error message that I passed too many parameter values.

Is there something wrong with what I'm doing?