DECLARE @empSalary table ( empid int not null primary key identity(1,1), name varchar(100), salary decimal(18,2) ) declare @i int set @i = 1 while @i <= 100 begin insert INTO @empSalary (name, salary) VALUES('emp ' + convert(nvarchar(10), @i), '100' + convert(nvarchar(10), @i)) set @i = @i + 1 end Declare @cnt int Declare @total int Set @cnt = 295 Select @cnt = max(empid) from @empSalary IF @cnt <= @total begin Select top 1 salary from @empSalary where salary in (Select top (@cnt) salary from @empSalary order by salary desc ) end else begin Select 'Not Found' end