CREATE TABLE tmp(iCol INT identity(1,1), some_col varchar(10))
GO
INSERT tmp(some_col) SELECT 'a' 
GO 100
DELETE FROM tmp
	WHERE iCol % 3 = 0
GO
SELECT TOP 5 *
	FROM tmp ORDER BY iCol Desc
GO
WITH cte(a) AS (
	SELECT TOP 5 iCol FROM tmp ORDER BY iCol Desc)
SELECT TOP 1 a FROM cte ORDER BY a
GO
SELECT TOP 1 f.iCol 
	FROM (
		  SELECT TOP 5 iCol FROM tmp ORDER BY iCol Desc) f
	ORDER BY f.iCol  
GO
DROP TABLE tmp
GO