hi jamoji,

is this what u want?

select * from (select provincias.descripcion as Provincia, count(provincia) as numero, (Select count(provincia) from empresas where provincia not in (select aa from (Select provincia aa, count(provincia) bb from empresas group by provincia order by count(provincia) desc) where rownum <=5) ) as resto from empresas,provincias where empresas.provincia=provincias.codigo group by provincia,descripcion order by count(provincia) desc
) where rownum <=5;