SQL Server (T-SQL)

This script will give you a comma separated (or semicolon separated) list in SQL Server 2005

SELECT c.sopnumbe,
  STUFF(
    (SELECT ',' + CAST(itemnmbr AS VARCHAR(MAX)) AS [text()]
     FROM (SELECT DISTINCT rtrim(itemnmbr) as itemnmbr
           FROM sop10200 AS O
           WHERE O.sopnumbe = C.sopnumbe) AS D
     ORDER BY itemnmbr
     FOR XML PATH('')),
    1, 1, '') AS ArrEmps
FROM sop10100 AS C;

Ok, I admit it, that's kind of complicated. Here's a different way:

  declare @locncode as varchar(max)
 select @locncode = ''
 select @locncode = @locncode + ',' + locncode
  From _UnitUser
  where UserID = @UserID


 select stuff(@locncode,1,1,'') as locncode