This worked for me:
/ Any old SQL query - no need for LIMIT or BETWEEN or SET ROWCOUNT or TOP /
$sql = "SELECT * FROM whatever";
/ Execute the query /
$result = mssql_query ($sql);
/ Jump to the row you want to start listing the results from (equivalent to the first integer (0) in the LIMIT 0,10 MySQL syntax) /
mssql_data_seek ($result, $start);
/ Loop through the result, using a $limit variable equivalent to the second integer of the LIMIT 0,10 syntax. /
for ($i=0;$i<$limit;$i++)
{
$row = mssql_fetch_row ($result);
...
}