A foreach loop always works on all the elements on the Collection you feed it, so there is no mechanism to "skip" the first (or any other element) other than using
to exit the loop completely.
There are two ways to miss out the first element:
1) Copy the list into a new collection and remove the first element.
2) Add a bool outside the foreach:
bool skip = true;
foreach (DataRow row in dt.Rows)
skip = false;