Passing arrayList as an I/P param to StoredProcedure and manipulating the arrayList inside SP

Hi ,
Please help me to find out the solution . thanks in advance
Am having an ArrayList in C# . I have to pass that ArrayList to SP(sql).
1. First question is Can i pass the ArrayList to SP as it is . If so how can i handle the arrayList in stored procedure ( since it contains 3 records )
              reportArrayList ->  Count = 3
                                           + [0] -  EntityLayer.EL
                                           + [1] -  EntityLayer.EL
                                            - [2]  -  ...