Can someone tell me what is wrong with this statement?

I am trying to update only the first 10 rows of a table. I am using the statement:

Code:

---

UPDATE Incoming
SET ID='2'
FROM (SELECT Top 10 * FROM Incoming) AS t1
WHERE t1.ID='1'

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However, when this runs it updates all the rows in the table. What am I doing wrong?

Thanks!!