When using the TOP clause in a query in SQL Server, you may encounter occasions where two or more results tie for last place. You probably wouldn’t even know when this happens, because the default behavior of TOP is to return no more than the number of rows you specify.
The TOP clause accepts a WITH TIES argument that allows you to specify whether or not to include all results that tie for last place. Rows can tie for last place due to their ORDER BY column containing the same value. Using this argument may therefore result in more rows being returned than you actually specified.