select top 1 * from author where phone < (select max(phone) 
from author) order by phone desc

author is Table name
ID is column name

select top 1 * from author where ID < (select max(ID) 
from author) order by ID desc

Select * from author where rownum=2
order by ID desc

select top 1 sal from 
( select top 2 sal from test order by sal desc ) as kk order
by sal

select Amount from T2   where Amount = ( select max(Amount)
from T2  where Amount < ( select max(Amount) from T2 ))

Rohan answer given by you was not working.....

select distinct top 2 salary from employee order by salary 
desc

Select min(Salary)ThirdHighest from employees where salary 
in (Select top 3 salary from employees order by salary desc)
      For nth replace top 3 with top n

create table emp with row empsal having the datatype float
and insert some salary
now to get the second max salary
write the sql statement

select max(empsal) from emp where empsal<(select max(empsal)
from emp)
its asubquery

select top 1 UnitsInStock 
from products 
where UnitsInStock in (select top 2 UnitsInStock from 
products order by UnitsInStock desc)