Use SQL Server 2005? The LIMIT clause shouldn't be implimented in a relational database, even though it is quite convenient. In SQL 2005, Microsoft chose to implement this functionality due to user demand in spite of the fact that it limits the design of the database engine in other ways.
While you are correct that the TOP predicate implements part of what LIMIT does in MySQL (i.e. the first parameter), it does not handle the paging portion (when there are two parameters). Paging result sets has no set based solution (because it is both stateful and sequence dependant), so it really should be implemented via an N-tier solution.