The following script will gives you the nth highest values.
It will find nth highest salary from employee table
which has empid,salary fields.
Set value of @nthhighest variable to whatever number you want
to assign. Result will be according to the specified value.
declare @nthhighest int
set @nthhighest = 5
select * from employee order by salary desc
select top 1 salary from 
(
 select top (@nthhighest) salary from employee
 order by salary desc
) as employee
order by salary 
SELECT max(salary) FROM employee WHERE salary NOT IN 
(
 SELECT top (@nthhighest - 1)  salary FROM employee order by salary desc
)

 
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