How to get second last row of a table in SQL WITHOUT USING "ORDER BY"

i found a solution but there is a small limitation, however it will work in 99% cases..

select top 1* from (
select * from [TableName] EXCEPT
select top (select (COUNT(1)-2) from [TableName]) * from [TableName]) A

Limitation : If last 2 rows/ second last row is duplicate of any row then it will give wrong result... but such cases are very rare in real scenarios.

select * 
from emp
where empid not in (
    select top (
        (select count(*) from emp) - 2
    ) empid
    from emp
)

make use of max() in sql .have look at at the following query:

select * from emp where id=(select max(id)-1 from emp)

What about..
using.
http://msdn.microsoft.com/en-in/library/ms186734.aspx[^]
and
http://technet.microsoft.com/en-us/library/gg699618(v=sql.110).aspx[^]

select TOP 1 *
from [User]
where [Id] not in (
    select top ((select count(*) from [User]) - 2) [Id]
    from [User]
)

with out id number we find the detail




select top 01 * from (select top 2 * from [dbo].[offbeat]) as a order by id desc