Answer by Ardalan Shahgholi for SQL Server SELECT LAST N Rows

First you most get record count from

 Declare @TableRowsCount Int
 select @TableRowsCount= COUNT(*) from <Your_Table>

And then :

In SQL Server 2012

SELECT *
FROM  <Your_Table> As L
ORDER BY L.<your Field>
OFFSET <@TableRowsCount-@N> ROWS
FETCH NEXT @N ROWS ONLY;

In SQL Server 2008

SELECT *
FROM 
(
SELECT ROW_NUMBER() OVER(ORDER BY ID) AS sequencenumber, *
FROM  <Your_Table>
    Order By <your Field>
) AS TempTable
WHERE sequencenumber > @TableRowsCount-@N