Going Back Or Forward 1 Record

Does anyone know how to go back 1 record?

I know how to go forward 1 record:


Code:

SELECT TOP 1 *
FROM MyTable
WHERE [id] > 27
ORDER BY [id]



This will select the record with the id 28, if id 28 does not exist, then it will select the next available id.

however, then I try:


Code:

SELECT TOP 1 *
FROM MyTable
WHERE [id] < 27
ORDER BY [id]



It goes to the very first record in the table, becuase it selecting the TOP 1 record, How do I only go back 1 record, eg. id 26.