Offset and limit in sqlserver2005

Hi,
I am using sqlserver2005 as my database.I am facing problem in when i
give limit and offset in the query.

Eg : @books=Book.find(:all,
:limits=>1,:offset=>2
)

SELECT * FROM (SELECT TOP 1 * FROM (SELECT TOP 2 id,name FROM books
WHERE ( status=‘Approved’) ) AS tmp1 ) AS tmp2

query is executing like this…its not working…if any one knows how to
use limits and offsets in sqlserver2005