Think about a scenario where you have to show your top 10 customers based on their purchases. If the record set is as below;
and if you show first 10 records using TOP 10, have you shown all best customers? See the 11th record, it is same as 10th order, hence he should be added to top-10 list. In this case, top-10 list becomes top-11 list. But we cannot change the query as TOP 11 because it is not always guaranteed that 11th record is same as 10th record. In that case, what would be the way?
The solution is, TOP 10 WITH TIES. It adds additional rows to the resultset if any tied rows for 10th are there. See the code below;
Note that WITH TIES can be only used with SELECT statement and ORDER BY must be used too.