CASE IN statement with multiple values

You can return the same value from several matches:

SELECT
  CASE c.Number
    WHEN '1121231' THEN 1
    WHEN '31242323' THEN 1
    WHEN '234523' THEN 2
    WHEN '2342423' THEN 2
  END AS Test
FROM tblClient c

This will probably result in the same execution plan as Martins suggestion, so it's more a matter of how you want to write it.

Yes. You need to use the "Searched" form rather than the "Simple" form of the CASE expression

SELECT CASE
         WHEN c.Number IN ( '1121231', '31242323' ) THEN 1
         WHEN c.Number IN ( '234523', '2342423' ) THEN 2
       END AS Test
FROM   tblClient c