To get a result from your question:
DECLARE @string NVARCHAR(MAX) =  '352306055351667,LoginId,gangadaran.s,Password,1,VersionCode,38,DistributorId,158,OrganisationId,33,MobileDate,2014\/04\/04,13,40,10,UserId,7916,LastDayClose,,BranchId,158,DownloadedDataDate,2014\/04\/04',
        @xml xml
select @xml = cast('<d><q>'+REPLACE(@string,',','</q><q>')+'</q></d>' as xml);
SELECT  n.v.value('q[1]','NVARCHAR(50)') as Col1,
        n.v.value('q[2]','NVARCHAR(50)') as Col2,
        n.v.value('q[3]','NVARCHAR(50)') as Col3,
        n.v.value('q[4]','NVARCHAR(50)') as Col4,
        n.v.value('q[5]','NVARCHAR(50)') as Col5,
        n.v.value('q[6]','NVARCHAR(50)') as Col6,
        n.v.value('q[7]','NVARCHAR(50)') as Col7,
        n.v.value('q[8]','NVARCHAR(50)') as Col8,
        n.v.value('q[9]','NVARCHAR(50)') as Col9,
        n.v.value('q[10]','NVARCHAR(50)') as Col10,
        n.v.value('q[11]','NVARCHAR(50)') as Col11,
        n.v.value('q[12]','NVARCHAR(50)') as Col12,
        n.v.value('q[13]','NVARCHAR(50)') as Col13,
        n.v.value('q[14]','NVARCHAR(50)') as Col14,
        n.v.value('q[15]','NVARCHAR(50)') as Col15,
        n.v.value('q[16]','NVARCHAR(50)') as Col16,
        n.v.value('q[17]','NVARCHAR(50)') as Col17,
        n.v.value('q[18]','NVARCHAR(50)') as Col18,
        n.v.value('q[19]','NVARCHAR(50)') as Col19,
        n.v.value('q[20]','NVARCHAR(50)') as Col20,
        n.v.value('q[21]','NVARCHAR(50)') as Col21,
        n.v.value('q[22]','NVARCHAR(50)') as Col22,
        n.v.value('q[23]','NVARCHAR(50)') as Col23,
        n.v.value('q[24]','NVARCHAR(50)') as Col24
FROM @xml.nodes('/d') AS n(v)
Results:
Col1                                               Col2                                               Col3                                               Col4                                               Col5                                               Col6                                               Col7                                               Col8                                               Col9                                               Col10                                              Col11                                              Col12                                              Col13                                              Col14                                              Col15                                              Col16                                              Col17                                              Col18                                              Col19                                              Col20                                              Col21                                              Col22                                              Col23                                              Col24
-------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- -------------------------------------------------- --------------------------------------------------
352306055351667                                    LoginId                                            gangadaran.s                                       Password                                           1                                                  VersionCode                                        38                                                 DistributorId                                      158                                                OrganisationId                                     33                                                 MobileDate                                         2014\/04\/04                                       13                                                 40                                                 10                                                 UserId                                             7916                                               LastDayClose                                                                                          BranchId                                           158                                                DownloadedDataDate                                 2014\/04\/04
(1 row(s) affected)