T-SQL WITH

USE AdventureWorks2012;
GO
-- Define the CTE expression name and column list.
WITH Sales_CTE (SalesPersonID, SalesOrderID, SalesYear)
AS
-- Define the CTE query.
(
    SELECT SalesPersonID, SalesOrderID, YEAR(OrderDate) AS SalesYear
    FROM Sales.SalesOrderHeader
    WHERE SalesPersonID IS NOT NULL
)
-- Define the outer query referencing the CTE name.
SELECT SalesPersonID, COUNT(SalesOrderID) AS TotalSales, SalesYear
FROM Sales_CTE
GROUP BY SalesYear, SalesPersonID
ORDER BY SalesPersonID, SalesYear;
GO


source : http://msdn.microsoft.com/en-us/library/ms175972.aspx

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