Com base na resposta clássica:
http://asktom.oracle.com/pls/asktom/f?p=100:11:0::::P11_QUESTION_ID:127412348064
select *
from ( select a.*, rownum rnum
from ( YOUR_QUERY_GOES_HERE -- including the order by ) a
where rownum <= N_ROWS )
where rnum >= N_ROWS
/
