Finding Nth Highest Salary Query

By -
SELECT max(sal) FROM  tbltemp WHERE sal NOT IN
(SELECT distinct top 2 sal FROM tbltemp ORDER BY sal desc)

for eg. for 3rd highest top will be 3-1 =2  (top 2) therefore top N-1


Or



SELECT TOP 1 sal 

FROM (

               SELECT DISTINCT TOP 2 sal
               FROM tbltemp
              ORDER BY sal DESC
              ) A
ORDER BY sal

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