[sql] Delete the 'first' record from a table in SQL Server, without a WHERE condition

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...