T-SQL How to select only Second row from a table?

In SQL Server 2012+, you can use OFFSET...FETCH:

SELECT
   <column(s)>
FROM
   <table(s)>
ORDER BY
   <sort column(s)>
OFFSET 1 ROWS   -- Skip this number of rows
FETCH NEXT 1 ROWS ONLY;  -- Return this number of rows

No need of row number functions if field ID is unique.

SELECT TOP 1 *
FROM (
  SELECT TOP 2 * 
  FROM yourTable
  ORDER BY ID
) z
ORDER BY ID DESC

Assuming SQL Server 2005+ an example of how to get just the second row (which I think you may be asking - and is the reason why top won't work for you?)

set statistics io on

;with cte as
(
  select *
    , ROW_NUMBER() over (order by number) as rn
  from master.dbo.spt_values
) 
select *
from cte
where rn = 2

/* Just to add in what I was running RE: Comments */
;with cte as
(
  select top 2 *
    , ROW_NUMBER() over (order by number) as rn
  from master.dbo.spt_values
) 
select *
from cte
where rn = 2