Well, it probably is - but since you don't specify an order, you can't really tell, as the rows that are deleted will depend on the internal order of records, rather than any order you have applied (or think you have applied).
If you want to delete specific records from the top, then you need to select the appropriate records and delete those. The safest general purpose way to do it is:
DELETE FROM myTable WHERE id IN (SELECT TOP 1 id FROM myTable ORDER BY myOrderColumn)