First Download IE Web Control from this location.

http://www.asp.net/downloads/archived/ie-web-controls/IEWebControls.exe
 
To build the IE Web Controls:

1.  Make sure you have installed the .NET Framework SDK v1.0 or v1.1
2.  Run Build.bat, which will create a build folder in this directory. 
    The build folder contains Microsoft.Web.UI.WebControls.dll and a
    Runtime directory of supporting files.

To run the IE Web Controls:

1.  Copy the contents of the Runtime directory to the webctrl_client\1_0
    directory under your top-level site directory.  For example, if your
    site root is c:\Inetpub\wwwroot, type this at the command prompt:

    IE Installable Path>xcopy /s /i .\build\Runtime c:\Inetpub\wwwroot\webctrl_client\1_0 /y

    This will create the following directory structure under the site:

      /webctrl_client/1_0
        MultiPage.htc
        TabStrip.htc
        toolbar.htc
        treeview.htc
        webservice.htc
        webserviced.htc
        [images]
        [treeimages]

2.  Create a new web application in IIS and copy the contents of the
    samples directory to this application directory.  For example:

    xcopy /s /i .\samples c:\Inetpub\wwwroot\sampleapp /y

3.  Create a /bin subdirectory for the application and copy the file
    Microsoft.Web.UI.WebControls.dll to this directory.

    The contents of the application will be as follows:

      /sampleapp
        multipage.aspx
        state_city.xml
        tabstrip.aspx
        toolbar.aspx
        treeview.aspx
        treeview_bound.aspx
        /bin
          Microsoft.Web.UI.WebControls.dll

4.  Request the sample pages from your Internet Explorer web browser, for
    example: http://localhost/sampleapp/multipage.aspx
   
For additional documentation and samples visit:
http://msdn.microsoft.com/library/default.asp?url=/workshop/webcontrols/webcontrols_entry.asp

For Example:

Number Value.....
1          AD
2          GD
2          DE
3          IF
4          OG
4          JD

The output I would like is:-

1         AD
2         GD,DE
3         IF
4         OG,JD

You can also resolve this problem using function.

Create Function Concat( @iNumber int )
RETURNS varchar(500)
AS
BEGIN 
   DECLARE @List varchar(500)
   SET @List = ''
   Select @List = @List + strValue + ',' from Testing
   Where Number = @iNumber
   RETURN LEFT(@List,LEN(@List)-1)
End

And use this function in SQL Query.

select Number, dbo.Concat(Number) from Testing Group By Number

In case, when you are facing colspan problem in datagarid paging section, then use this code to correcting colspan problem.

protected void dGrid_PreRender(object sender, EventArgs e)
        {
            try
            {
                DataGrid dgSidDetails = (DataGrid)sender;
                //Fix for numbering being in a left aligned column
                //For some reason, the ColumnSpan property is ignored andnot rendered
                    //unless set using the Attributes
                    if (dgSidDetails.AllowPaging == true && dgSidDetails.AutoGenerateColumns ==    false)
                    {
                        //Get the Table
                        System.Web.UI.WebControls.Table tab =
                            (System.Web.UI.WebControls.Table)dgSidDetails.Controls[0];
                        //Change the Top Pager
                        if (dgSidDetails.PagerStyle.Position == PagerPosition.Bottom ||
                            dgSidDetails.PagerStyle.Position == PagerPosition.TopAndBottom)
                        {
                            tab.Rows[tab.Rows.Count -
                                1].Cells[0].Attributes.Add("colspan",
                                tab.Rows[1].Cells.Count.ToString());
                        }
                        //Change the Bottom Pager
                        if (dgSidDetails.PagerStyle.Position == PagerPosition.Top ||
                            dgSidDetails.PagerStyle.Position == PagerPosition.TopAndBottom)
                        {
                            tab.Rows[0].Cells[0].Attributes.Add("colspan",
                                tab.Rows[1].Cells.Count.ToString());
                        }
                    }
            }
            catch (Exception ex)
            {

            }
        }

'Count': Counts the number of non-null values.

'Count (*)': Counts the number of rows in the table, including null values and duplicates.

Views or tables participating in a view created with the SCHEMABINDING clause cannot be dropped. If the view is not created using SCHEMABINDING, then we can drop the table.

Stored procedures are nested when one stored procedure calls another. You can nest stored procedures up to 32 levels.

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• The sp_recompile system stored procedure forces a recompile of a stored procedure the next time it is run.

• Creating a stored procedure that specifies the WITH RECOMPILE option in its definition indicates that SQL Server does not cache a plan for this stored procedure; the stored procedure is recompiled each time it is executed. Use the WITH RECOMPILE option when stored procedures take parameters whose values differ widely between executions of the stored procedure, resulting in different execution plans to be created each time. Use of this option is uncommon, and causes the stored procedure to execute more slowly because the stored procedure must be recompiled each time it is executed.

• You can force the stored procedure to be recompiled by specifying the WITH RECOMPILE option when you execute the stored procedure. Use this option only if the parameter you are supplying is atypical or if the data has significantly changed since the stored procedure was created.