SELECT MAX (Income)
FROM Employee
WHERE Salary NOT IN (SELECT Max (Income)
FROM Employee);

;WITH CTE
AS
(
SELECT ROW_NUMBER() OVER(ORDER BY Income DESC) ROW_NUM, Income
FROM Employee
)

SELECT Income FROM CTE WHERE ROW_NUM = 2

select * from (select sal, dense_rank()over(order by sal desc)rank from tempemp) Where rank=2;. -- you can change the rank value -- example if you need 5th max record then rank=5