Answer Posted / a.brahmam

select * from(select rownum r,sal from(select * from table name order by sal desc))
where r=3;
(or)
select * from(select rownum,sal from table name order by sal desc)
where rownum<=3
minus
select * from(select rownum,sal from table name order by sal desc)
where rownum<=2
(or)
select * from(select sal,dense_rank()over(order by sal desc)r from table name)
where r=3

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