http://blog.sqlauthority.com/2007/04/27/sql-server-query-to-retrieve-the-nth-maximum-value/
Replace Employee with your table name, and Salary with your column name. Where N is the level of Salary to be determined.
SELECT *FROM Employee E1WHERE (N-1) = (SELECT COUNT(DISTINCT(E2.Salary))FROM Employee E2WHERE E2.Salary > E1.Salary)
In the above example, the inner query uses a value of the outer query in its filter condition meaning; the inner query cannot be evaluated before evaluating the outer query. So each row in the outer query is evaluated first and the inner query is run for that row.
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