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Please find the table details : Case 1: Find Second Highest salary select top 1 salary from (select top 2 salary from [dbo].[new_employees] order by salary desc) result order by salary Case 2: Finding 3rd highest salary using CTE in SQL Server. With RESULT AS ( select salary , dense_rank() over ( order by salary desc) as salary_rank from [dbo].[new_employees] ) select top 1 Salary from RESULT where RESULT.salary_rank=3