• I've been using Martin's solution for years, however, slightly modified.

    BEGIN

    Declare @min-2 int, @max-2 int

    Select @min-2 = Min(ID),

    @max-2=Max(ID) -- OR a user-defined max

    from emp

    WHILE @min-2 <= @max-2

    BEGIN

    UPDATE emp SET salary = (salary * 115) /100 WHERE emp.id = @min-2

    Select @min-2 = Min(ID) from emp where ID >@min

    END