SELECT RowNumber from ( Select ROW_NUMBER() OVER (order by 
EmployeeID)as RowNumber
  FROM Employee)  as x 
where x.RowNumber % 5 = 0

select * from employee where employeeID % 5=0

Select Top 1 * From (Select Top 5 * From Employee Order By 
1 Asc) As X Order By 1 Desc

select salary from emp e where 4=(select count(salary) from 
emp where salary>e.salary

Using Top N analysis....


select * from (select  rownum rn, col1,col2,col3 from 
tablename) where mod(rn,5)=0;

Table Name Is Employee 
EmployeeId Is Identity field 

Select * From Employee Where EmployeeId In (Select 
EmployeeId From Employee Where EmployeeId%5=0)

by
Kumar.T

Select Top 1 * From (Select Top 5 * From customers Order By 
1 Asc) X Order By 1 Desc

select * from employees where eid = (select max(eid) from
employees where eid in (select top 5 * from employees))

select id ,partcode from prt where id in
(

select  case when row_number() over (order by partcode ) % 
5 = 0
			 then row_number() over (order by 
partcode)
			else 0 end
from prt
)

Select Top 1 * From (Select Top 5 * From customer Order By 
1 Desc) As X

If we consider employee2 table having 16 records like

Name              Salary
Ajith              10000
Arithas            2000
Balaji             20000 
Gamesh             20000
Jith               23000
keerthy            14000
boopathy           21000        
moorthy            12000
Muthu Krishnan     30000
Muthu Kumar        80000 
naveen             10200
neerthy            40000
Raja               12000 
Ramesh             12000
sangeeth           1100
Vairam             23000

 
With Temp as
(
	select row_number() over(order by [name]) as 'rno', 
[name] from employee2 
)
select [name],salary from Temp 
where rno%5 = 0


The result..

Name            Salary
Jith	        40000
Muthu Kumar	15000
sangeeth	50000