MS Access has an AutoNumber data type that sets sequential numbers on records. Your data set would need to include an AutoNumber field to represent the ROW in T-SQL. Since the AutoNumber is numeric you could do >
and <
functions on it.
The only problem with this is that the records will be numbered sequentially as they are added to the table. If you can control the sequence in which they are added then there is no problem, but if you were to add the AutoNumber field to an existing populated table, the sequence may not match your requirements.
I realise this question is a bit old but I hope this helps.