Eliminar las filas Top n en SQL

DELETE TOP (top_value) [ PERCENT ] 
FROM table
[WHERE conditions];

/* Parameters or Arguments

table
    The table that you wish to delete records from.
WHERE conditions
    Optional. The conditions that must be met for the records to be deleted.
TOP (top_value)
    It will delete the top number of rows in the result set based on top_value. For example, TOP(10) would delete the top 10 rows matching the delete criteria.
PERCENT
    Optional. If PERCENT is specified, then the top rows are based on a top_value percentage of the total result set (as specfied by the PERCENT value). For example, TOP(10) PERCENT would delete the top 10% of the records matching the delete criteria. 
*/
Fantastic Fish