To select top nth record in sql server

select top 1 *  from ( select top 2 * from abc order by id desc  )sub order by id asc

it will select top 2nd from bottom

for seleting top 3rd from above

select top 1 *  from ( select top 3 * from abc order by id asc  )sub order by id desc



from Top

select top 1* from  (select Top 4 id from test1 order by id asc) sub order by id desc

from Bottom

select top 1* from  (select Top 4 id from test1 order by id desc) sub order by id asc