Answer Posted / sanchit dubey

DECLARE @SQL VARCHAR(2000), @N INT
SET @N = 5
SET @N = @N - 1

SET @sql = 'select top 1 salary from ABC where salary not
in ( SELECT TOP ' + CAST(@n AS VARCHAR(100)) + ' salary
FROM ABC order by salary desc ) ' + ' order by salary desc '

SELECT @SQL
EXEC @SQL

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