Single Column Id

Hi,Dear All,

I am Trying to go from

Id

LS001

LS003

NT006

LS007

ES009

LS004

TO  OUTPUT

Col          ID

T1          LS001,ES009,LS003

T2          NT006

T3          LS007,LS004

pls help me out or give me  hint or idea so i can use that.

Regards

Varsha