One of the cool new features of SQL Server 2K5 is the ability to use a variable as the top count value. In the days of SQL Server 2K, your stored procs had to hold the hard coded value, so it was a pain if you wanted your application to dynamically pass the number of rows to return. Here is an example using SQL Server 2000.
SELECT TOP 15 * FROM TableName
...with SQL Server 2005 we can use a variable:
DECLARE @TopRows INT
SET @TopRows = 15
SELECT TOP ( @TopRows ) * FROM TableName