-- Create a table with only one column in it
CREATE TABLE DemoTable (id SMALLINT identity(1, 1))
-- Insert 100 values in identity column
INSERT INTO DemoTable DEFAULT VALUES
-- Verify the values
SELECT * FROM DemoTable
-- Try to delete statement for top 10 rows
DELETE TOP 10 FROM DemoTable
but following error message is generated
Msg 102, Level 15, State 1, Line 2
Incorrect syntax near '10'.
-- Using TOP in delete statement
DELETE TOP (10) FROM DemoTable
So we have deleted the 10 records from demo table by using TOP operator in DELETE statement. Similarly instead of constant number any variable may be used in brackets with TOP.
-- Drop DemoTable
DROP TABLE DemoTable
However it is notable that according to BOL
"TOP cannot be used together with UPDATE and DELETE statements on partitioned views.".