First Get the n records fron the table using
Select Top n FROM UserTable
Now Reverse the Order using identity Column like:
Select Top n FROM UserTable Order By 1 DESC
Now we need nth record that can be get as
SELECT TOP 1 * FROM (Select Top n FROM UserTable Order By 1 DESC)AC
For Example i need to get 5th record From userTable then quey will be like this:
SELECT TOP 1 * FROM (SELECT TOP 5 * FROM UserTable Order By 1 DESC)AC