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This video tutorial discusses SQL queries to find the Nth highest salary, with N ranging from 1 to any number. Understanding SQL queries, especially for employment or competitive exams, is crucial. Finding the highest salary or ranking them (1st, 2nd, 3rd, etc.) is a common query. The tutorial explains how to write a query to find the 5th or 10th highest salary in a given table, using the example of an Emp table with Eid and Employee salary columns.