Public Class Form1

    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
        Dim i As Integer = 0
        Dim sresult As String = ""
        For Each s As String In Me.TextBox1.Lines
            If sresult = "" Then
                sresult = sresult + "set @xsql='" + Trim(s) + "'"
            Else
                sresult = sresult + vbCrLf + "set @xsql=@xsql+' " + Trim(s) + "'"
            End If
            Me.TextBox2.Text = sresult
        Next
    End Sub
End Class