in SQL Server, you should use 'Stuff'.
Select CardNO As CardNo,
JobCode As JobCode,
Stuff(
(
Select ', ' + User
From table3
For Xml Path('')
), 1, 2, N'') As User
From table1, table2
since I dont know the relations between your tables, this query is going to return two same rows. use 'where' in 'select' inside 'stuff' to filter data.
in Oracle you shoul use Replace.
for Oracle string concating, see this :http://asktom.oracle.com/pls/asktom/f?p=100:11:0::::P11_QUESTION_ID:2196162600402
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Regards
H.Maadani