Hi  smile,
Refer below test query.
SQL
DECLARE @Test AS TABLE(Name CHAR(50),Descript CHAR(50))
INSERT INTO @Test VALUES('Coputer','Machine')
INSERT INTO @Test VALUES('Keyboard','Input device')
INSERT INTO @Test VALUES('Monitor','Output device')
INSERT INTO @Test VALUES('Harddisk','Storage device')
DECLARE @Counter INT, @TotalCount INT, @Descript CHAR(50)
SET @Counter = 1 
SET @TotalCount = (SELECT COUNT(*) FROM @Test)
SELECT ROW_NUMBER() OVER(ORDER BY(SELECT 0)) RowNum,* INTO #Temp FROM @Test
WHILE (@Counter <= @TotalCount)
BEGIN
    SET @Descript = (SELECT Descript 
					FROM (SELECT ROW_NUMBER() OVER(ORDER BY(SELECT 0)) RowNum,Descript 
						 FROM @Test)t 
					WHERE t.RowNum = (@TotalCount + 1) - @Counter)
    UPDATE #Temp SET Descript = @Descript WHERE RowNum = @Counter
 
    SET @Counter = @Counter + 1
    CONTINUE;
END
 
SELECT Name,Descript FROM #Temp
DROP TABLE #Temp
Output
| Name | Descript | 
| Coputer | Storage device | 
| Keyboard | Output device | 
| Monitor | Input device | 
| Harddisk | Machine |