USE AdventureWorks2012;
GO
-- Return all rows sorted by the column DepartmentID.
SELECT DepartmentID, Name, GroupName
FROM HumanResources.Department
ORDER BY DepartmentID;

-- Skip the first 5 rows from the sorted result set and return all remaining rows.
SELECT DepartmentID, Name, GroupName
FROM HumanResources.Department
ORDER BY DepartmentID OFFSET 5 ROWS;

-- Skip 0 rows and return only the first 10 rows from the sorted result set.
SELECT DepartmentID, Name, GroupName
FROM HumanResources.Department
ORDER BY DepartmentID 
    OFFSET 0 ROWS
    FETCH NEXT 10 ROWS ONLY;

-- Specifying variables for OFFSET and FETCH values  
DECLARE @StartingRowNumber tinyint = 1
      , @FetchRows tinyint = 8;
SELECT DepartmentID, Name, GroupName
FROM HumanResources.Department
ORDER BY DepartmentID ASC 
    OFFSET @StartingRowNumber ROWS 
    FETCH NEXT @FetchRows ROWS ONLY;

declare @t table (val varchar(8))
insert @t select top 100 left(newid(),8) from sys.objects a1, sys.objects a2

;with a as (  
  select val, row_number() over(order by val) [rn]
  from @t
)
select * from a
where rn%25 = 0

;with a as (  
  select val, row_number() over(order by val) [rn]
  from @t
)
select * from a
where (rn = 1) or (rn%25 = 0)