To display first 10 records we can write the query as 
select * from(select * from emp order by ename desc) where
ronum<=10;

You are question is not clear.....you need decide based on
which column you want first 10 records.....

if you work on Salary column this is the query .......

select distinct sal from emp a
where (select count(*) from emp b where a.sal<b.sal)<=10
order by sal desc
/

Any queries on Sql please feel free to ask me i am very
interest in it......

Select Max(Count=10) from emp a

select * from(select rownum r,emp.*from emp order by sal 
desc) where r<=10;