Select Min(esal)
From emp
Where esal In(Select Top n esal
From emp
Order By esal DESC)
select * from emp x where n+1= (select count(distinct(esal)) from emp where esal>=x.esal)
Ex: if i want to find 2 highest salary from emp table
Select Min(esal)
From emp
Where esal In(Select Top 2 esal
From emp
Order By esal DESC)
select * from emp x where 3= (select count(distinct(esal)) from emp where esal>=x.esal)