Here is one way to do it
CREATE TABLE #SampleTable
(
ID INT,
[Name] VARCHAR(50)
)
INSERT INTO #SampleTable
SELECT 1, 'XYZ 1'UNION ALL
SELECT 2, 'XYZ 2' UNION ALL
SELECT 3, 'XYZ 3' UNION ALL
SELECT 4, 'XYZ 4' UNION ALL
SELECT 5, 'XYZ 5' UNION ALL
SELECT 6, 'XYZ 6' UNION ALL
SELECT 7, 'XYZ 7' UNION ALL
SELECT 8, 'XYZ 8'
SELECT TOP 1 * FROM
(
SELECT TOP 5 * FROM
(
SELECT TOP 5 * FROM #SampleTable
ORDER BY Id ASC
) T
ORDER BY Id DESC
) T1
DROP TABLE #SampleTable