How to find the second highest (maximum) record in SQL Server

This way

DECLARE @tmp Table
(
	Name varchar(20),
	Salary INT
)

INSERT INTO @tmp
SELECT 'XYZ', 50000
UNION ALL
SELECT 'FGH', 20000
UNION ALL
SELECT 'DFG', 10000


SELECT TOP 1 *
FROM
(
SELECT TOP 2 * FROM @tmp
ORDER BY Salary DESC) AS tbl
ORDER BY Salary ASC