1.
SELECT * FROM (
SELECT ROW_NUMBER() OVER (ORDER BY ItemId ASC) AS RowNumber,
*
FROM Items
) AS foo
WHERE RowNumber = N
2.First select N rows by using top (N) and top one by using order by desc
select Top 1 * From
(
Select Top (N) * from Items
Order By ItemId ASC
) AS foo
Order By ItemId desc