Define "First"? If the table has a PK then it will be ordered by that, and you can delete by that:
DECLARE @TABLE TABLE
(
ID INT IDENTITY(1,1) NOT NULL PRIMARY KEY,
Data NVARCHAR(50) NOT NULL
)
INSERT INTO @TABLE(Data)
SELECT 'Hello' UNION
SELECT 'World'
SET ROWCOUNT 1
DELETE FROM @TABLE
SET ROWCOUNT 0
SELECT * FROM @TABLE
If the table has no PK, then ordering won't be guaranteed...