string Abc = "GRFD_Id=29, GL_Id=1, CK_Id=15, CPM_Current_Float=405012.1700, CGJM_Allowed_Float=99999999.0000, WL_Name=RahnamCP, PK_Amount=750.00, GK_Name=Domestic Diamond, GP_PK_Id=51, VG_Expiry=365, CP_Name=JohnClient";
var Dictionary = Abc.Split(',').ToList().Select(m =>
{
var res = m.Split('=');
Dictionary<string, string> dict = new Dictionary<string, string>();
dict.Add(res[0], res[1]);
return dict;
});
var FirstRecord = Abc.Split(',').ToList().Select(m =>
{
var res = m.Split('=');
Dictionary<string, string> dict = new Dictionary<string, string>();
dict.Add(res[0], res[1]);
return dict;
}).FirstOrDefault();</pre>