compare text file and a stored procedure input

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C#

I have a stored procedure named Sp_ActiveLIST where it will take the values from a sql table and it has only one parameter @list.

I want to compare this with a text file which will contain the values like 104,105,106 like this and the input parameter is @list which is taking data from table.

I need to separate the values which are not in the text file but those are having in the table using console application and I want to overwrite the text file by those values. how to do this ?