with cte as

(select MenuID,MenuDesc,ParentMenuID,Sequence, 1 as Lev

from Menu

where ParentMenuID = ''

UNION ALL

select m.MenuID,m.MenuDesc,m.ParentMenuID,m.Sequence,Lev+1

from cte

join Menu m

on m.ParentMenuID=cte.MenuID

)select MenuID,MenuDesc,ParentMenuID,Sequence,ROW_NUMBER()

over(order by Lev) as [Order],Lev

from cte