Maybe this?

WITH cte AS (

SELECT *,

ROW_NUMBER() OVER(PARTITION BY st_no ORDER BY year, month) AS seq

FROM @t

)

SELECT a.st_no, a.year, a.month, a.sal

FROM cte a

WHERE NOT EXISTS(SELECT * FROM cte b

WHERE a.st_no=b.st_no

AND a.sal=b.sal

AND a.seq=b.seq+1)

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Deja View - The strange feeling that somewhere, sometime you've optimised this query before

How to get the best help on a forum

http://www.sqlservercentral.com/articles/Best+Practices/61537