Answer by Slava for SQL Server SELECT LAST N Rows

DECLARE @MYVAR  NVARCHAR(100)
DECLARE @step  int
SET @step = 0;


DECLARE MYTESTCURSOR CURSOR
DYNAMIC 
FOR
SELECT col FROM [dbo].[table]
OPEN MYTESTCURSOR
FETCH LAST FROM MYTESTCURSOR INTO @MYVAR
print @MYVAR;


WHILE @step < 10
BEGIN   
    FETCH PRIOR FROM MYTESTCURSOR INTO @MYVAR
        print @MYVAR;
        SET @step = @step + 1;
END   
CLOSE MYTESTCURSOR
DEALLOCATE MYTESTCURSOR