I have wanted to use the TOP function of SQL Server to limit my rows result
and I finally found the SQL statement:

SELECT FIRST x [SKIP y] … [rest of query]

So, the FIRST function defines the limit of the rows of your query result
and SKIP opptionally function defines a quantity of rows You don’t want to show.

A good example: Google Search – Total of 20 results, Page 3.

                            SELECT FIRST 20 SKIP 40 ID, NAME from TABLE1

Thanks for http://scott.yang.id.au/2004/01/limit-in-select-statements-in-firebird/

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