drop table #temp select top 2 identity(int,1,1) as SlNo, * 
into #temp from TABLE_NAME select * from #temp where SlNo=2

----------------------------------
:), This will also work, without additional columns in 
result
---------------------------------

DECLARE curTemp SCROLL CURSOR FOR 
SELECT TOP 2 * from <TABLE_NAME>
OPEN curTemp
FETCH LAST FROM curTemp
CLOSE curTemp
DEALLOCATE curTemp

hi,

dileep is exactly correct , arun .. iam  sorry to say ur 
wrong

suppose for employee table, write as
DECLARE curTemp SCROLL CURSOR FOR 
SELECT TOP 2 * from EMPLOYEE
OPEN curTemp
FETCH LAST FROM curTemp
CLOSE curTemp
DEALLOCATE curTemp

Hi,

select top 1 * from (SELECT TOP 2 * from emp) A Order by 
empno desc

select top 2 from tablename

select min(id) from cms_dfm where id in (SELECT TOP 2 ID 
from CMS_DFM Order by 
ID desc)

select top 1 * from(select top 2 * from  tbl_test order by 1
asc) as at order by 1 desc