Answer Posted / mohan krishna

declare @querry nvarchar(500)
declare @row varchar(10)
set @row = '5'

set @querry ='
select top 1 a.* from
(select * from vdpmaster..usermaster
where usr_id not in
(select top '
set @querry = @querry + @row + ' usr_id from
vdpmaster..usermaster)
)a'
print @querry
EXEC sp_executesql @querry

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