Thank you Dave Ballantyne...

Your post is quite good and easily understandable...

Thanks Lowell...

I think the query goes on as:

Select top 1 sal from employee where sal in (select top 2 sal from employee order by sal desc)

order by sal

Thank You Parthi..Its working...But I think this can be used when the table has less no of records.

Thank You. It worked:-)