Can some one write this with out cursor

Can some one write this sql with out cursor

declare @state_id int , @num varchar(100), @all varchar(2000)

                  declare cur_state cursor for
                  select state_id
                  from state

                    open cur_state
                  while (1=1)
                  begin
                        fetch cur_inst into @inst_id
                        if @@fetch_status<>0 break


                        declare cur_acct cursor for
                        select ltrim(rtrim(data))
                        from view_values v
                        where v.type='P'
                        and v.status='A'
                        and v.name='Acc'
                        and v.state_id=@state_id

                        select @all =''
                        open cur_acct
                        while (1=1)
                        begin
                              fetch cur_acct into @num
                              if @@fetch_status <> 0 break
               
                              select @all = @all + ' / '  + @num
                        end
                        close cur_acct
                        deallocate cur_acct

                        if @all <> ''
                        begin
                              
                              select @all = substring(@all, 4,len(@all) - 3)

                              update country
                              set acct_no = @all
                              where state_id=@state_id
                        end
                   
                  end
                  close cur_state
                  deallocate cur_state
            end

This should be compatible ith sql 2000 also

Thanks in advance