select a.URLID,space(4 * (a.Level-1)) + '|-- ' + a.FolderName AS Name
from
(
select URLID,FolderName,dense_rank() over(order by ParentID) as [Level]
from tblURLFolder where URLID>1
) a
说明:1,运行环境,SQL 2005+
2,表结构: tblURLFolder([URLID],ParentID,FolderName)
运行结果: