SELECT TOP 10 * FROM citys WHERE (city_id NOT IN (SELECT TOP 30 city_id FROM citys where country_id=44 and parent_id=0 ORDER BY city_id)) and  country_id=44 and parent_id=0 ORDER BY city_id

select * from (select *,ROW_NUMBER() OVER(Order by a.city_id) AS RowNumber from citys as a where country_id=44 and parent_id=0 ) as b where RowNumber BETWEEN 20 and 30