This example shows how we can use “CROSS APPLY” in SQL Server To duplicate and manipulate rows without the need of a loop or cursor:

SELECT a, b, c INTO #tmp
FROM
(SELECT 1 a, 2 b, 10 c
UNION ALL
SELECT 2 a, 5 b, 10 c) tb;

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SELECT * FROM #tmp;

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SELECT C.* 
FROM #tmp tb1
CROSS APPLY (VALUES(tb1.a, tb1.b, tb1.c), (tb1.a *2, tb1.b *5, tb1.c)) C(a, b, c);