Summer '12 Force.com Platform Release
OFFSET Added to SOQL (GA)
Use OFFSET to specify the starting row offset into a query’s result set. OFFSET is helpful for paging into large result sets and quickly jumping to a particular subset rows in large results. For example, the following SOQL query returns a result set that skips the first 100 rows of the full query results:
SELECT Name FROM Merchandise__c WHERE Price__c > 5.0 ORDER BY Name LIMIT 50 OFFSET 100
The resulting set of 50 records begins with the 101st record in the query result set.