<albao> is right on, there are no FIRST/LAST/BOTTOM functions, and the situation is often dealt with by using TOP, as he shows.
When using TOP, you will almost always want to add an Order By clause (in fact, there was a big discussion in this forum just the other day about this)
So you might say,
SELECT TOP 1 firstname
FROM Users
Order by firstname
And, as <albao> also points out, you can get the 'last' record by sorting the list in reverse with the DESC modifier.
SELECT TOP 1 firstname
FROM Users
Order by firstname DESC
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