How to input 2 values into 1 field using SQL Server 2005 with an insert statement?

I am using SQL Server 2005.

How would you insert 2 values into 1 field ELEMENT_TYPE_VALUE_PAIRS?

I tried the following
placing User_type & Master Access into ELEMENT_TYPE_VALUE_PAIRS
and got a syntax error.

INSERT INTO dbo.tblDirect_Entlmnts (PRINCIPAL_ID_TYPE, PRINCIPAL_NAME, ELEMENT_TYPE_VALUE_PAIRS)
values ('K', 'nitod', ('User_type', 'Master Access'));