OFFSET 0 ROWS FETCH FIRST 25 ROWS ONLY

 use Northwind
 GO

SELECT * FROM Orders
ORDER BY OrderID
OFFSET 0 ROWS FETCH FIRST 25 ROWS ONLY


效果同
SELECT TOP(25) * FROM Orders
ORDER BY OrderID

差別:
TOP不是ANSI SQL，但是TOP還可以搭配PERCENT和WITH TIES很方便
OFFSET是 ANSI SQL