update top(1) UserTask set Status=1 where UserId=10000 and AdId=1若是N>1，情况稍有点复杂：
update UserTask set Status=1 where Id=(select max(Id) from (select top(N) Id from UserTask where UserId=10000 and AdId=1 order by Id) as tab) and N<=(select COUNT(*) from UserTask where UserId=10000 and AdId=1)注意：一定要判断满足条件的记录数是否大于等于N，若省略，当满足条件记录小于N条时，被更新的是最后一条记录。
当然了，你还可以用row_number来完成：
update UserTask set Status=1 where Id=(select Id from (select row_number() over(order by Id) as RowNumber,Id from UserTask where UserId=10000 and AdId=1) as tab where RowNumber=N)以上语句在Microsoft SQL Server 2008 R2测试通过。
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