Answer by Chris Singleton for SQL Server SELECT LAST N Rows

I always use a CTE to delete the very last rows like this. You can also use ROW_NUMBER() to count rows as well.

;WITH CTEAS(SELECT *, COUNT(schoolBoundaryID) OVER(ORDER BY schoolBoundaryID DESC) AS SchoolBoundaryCount FROM [dbo].[SchoolBoundary] )-- Deletes the last 80,42 rows.DELETE FROM CTE WHERE SchoolBoundaryCount < 8043