These work in SQL Server 2000
DECLARE @result int
SELECT TOP 5 @result = Salary FROM Employees ORDER BY Salary DESC
Syntax should be close. I can't test it at the moment.
Or you could go with a subquery:
SELECT MIN(Salary) FROM (
SELECT TOP 5 Salary FROM Employees ORDER BY Salary DESC
) AS TopFive
Again, not positive if the syntax is exactly right, but the approach works.