This may not be the most elegant paging code for sql server but it solves the problem:
create database foobar
go
use foobar
go
drop table test
go
create table test(id int not null, name varchar(10) not null, primary key(id))
go
insert into test values (1,’one’)
insert into test values (2,’two’)
insert into test values (3,’three’)
insert into test values (4,’four’)
insert into test values (5,’five’)
go
select top 2 *
from test
where id not in (select top 2 id from test)
order by id
go