Cursor in MS SQL

Using Cursor in MS SQL Server 2005 or 2008
Consider following code for creating cursor

declare db_cursor CURSOR for
SELECT ItemSLNO FROM P_Return_ItemSLNOTraking where Com_PReturnId_ItemId = @Com_ReceiveId_ItemId
OPEN db_cursor
FETCH NEXT FROM db_cursor INTO @ItemSLNO
WHILE @@FETCH_STATUS = 0
BEGIN
SET @SLNO = @SLNO+ ','+ @ItemSLNO
FETCH NEXT FROM db_cursor INTO @ItemSLNO
END
CLOSE db_cursor
DEALLOCATE db_cursor