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You can also specify a percent of rows to filter instead of a number. To do so, specify a FLOAT value in the range 0 through 100 in the parentheses, and the keyword PERCENT after the parentheses, as follows.

From

Cover of Training Kit (Exam 70-461): Querying Microsoft® SQL Server® 2012

Note

Top clauses don't have to be used with ORDER BY, but the outcome is unpredictable if not.