Select  
    CAST(
        CAST(N'' AS XML).value(
            'xs:base64Binary("MA==")'
          , 'VARBINARY(MAX)'
        ) 
        AS VARCHAR(MAX)
    )   ASCIIEncoding
;
Declare @Value nvarchar(10)
set @Value ='MA=='
Select  
    CAST(
        CAST(N'' AS XML).value(
            'xs:base64Binary("@Value")'
          , 'VARBINARY(MAX)'
        ) 
        AS VARCHAR(MAX)
    )   ASCIIEncoding
;
收到错误