Select Top Nth Row / Record in SQL Server

You can easily do using the Row_Number function in SQL Server

DECLARE @Emp TABLE(Name VARCHAR(10), SALARY int)
 
INSERT INTO @Emp
SELECT 'A', 100
UNION ALL
SELECT 'B', 200
UNION ALL
SELECT 'C', 300
UNION ALL
SELECT 'D', 400


-- 1ST ROW
SELECT * FROM
(
SELECT  ROW_NUMBER() OVER
      (
            ORDER BY Name ASC
      )AS RowNumber,
      * FROM @Emp
      ) AS tbl
WHERE RowNumber = 1


-- 2ND ROW
SELECT * FROM
(
SELECT  ROW_NUMBER() OVER
      (
            ORDER BY Name ASC
      )AS RowNumber,
      * FROM @Emp
      ) AS tbl
WHERE RowNumber = 2

-- 3RD ROW
SELECT * FROM
(
SELECT  ROW_NUMBER() OVER
      (
            ORDER BY Name ASC
      )AS RowNumber,
      * FROM @Emp
      ) AS tbl
WHERE RowNumber = 3