SELECT COUNT(*) AS cnt,
id,
MAX(CASE WHEN Rn=1 THEN entryid END) AS Latest,
MAX(CASE WHEN Rn=2 THEN entryid END) AS NextLatest
FROM
(SELECT *,ROW_NUMBER() OVER (PARTITION BY id ORDER BY entry_Id DESC) AS Rn
FROM table
)t
GROUP BY id
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SQL Server MVP
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