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SQL query to find the second highest income/salary

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Write a query to find the second highest income/salary.

Table: Income
Emp_id Emp_name Dept Salary
1 Anthony Gonzales Finance 100,000
2 Timothy Dalton IT 94,000
3 Maria D'souza Msci 79,000
4 Monica Lee Clent Services 150,000
5 Umesh Shah Engg 125,000
6 John Reginald AppDev 73,000

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Solution Summary

The solution contains an SQL query (tested in Microsoft SQL Server) to find the second highest salary value. It could be used to find in general any second largest column value in a table.

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The query to find the second highest income/salary can be written as below:

Select * from Income a
where 2=(select count(*) from ...

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