declare @T table
(
Col1 char(1),
Col2 char(1)
);
insert into @T values
('A', 'X'),
('B', 'Y'),
('C', 'Z');
declare @X xml = (
select ','+T.Col1 as Col1,
','+T.Col2 as Col2
from @T as T
for xml path('')
);
select stuff(@X.query('Col1/text()').value('text()[1]', 'varchar(max)'), 1, 1, ''),
stuff(@X.query('Col2/text()').value('text()[1]', 'varchar(max)'), 1, 1, '');