tabel users:
ID , Name ,Location
=================
1, Name1, #1#
2, Name2, #1#,#2#

++++++++++++++++++++++++
Tabel City:
CID, Cname
==================
1, C1
2,C2
+++++++++++++++++++++++++
SELECT distinct(users.id),
`users`.`name`,
concat(`city1`.`cname`," | ",`city2`.`cname`) as city
FROM
`users`
left Join `city` AS `city1` ON  `users`.`location` like concat("%#",city1.cid,"#%")
left Join `city` AS `city2` ON  `users`.`location` like concat("%#",city2.cid,"#%")
+++++++++++++++++++++++++
Output should be :
ID, Name, City
1, Name1, C1
2,Name2, C1 | C2