Convert all rows as single comma seperated text in SQL

create table #user (username varchar(25))

insert into #user (username) values ('Paul')
insert into #user (username) values ('John')
insert into #user (username) values ('Mary')

declare @tmp varchar(250)
SET @tmp = ''
select @tmp = @tmp + username + ', ' from #user

select SUBSTRING(@tmp, 0, LEN(@tmp))
 drop table #user