What is the last record? How do you know it is the last record? Is there a
datetime field that tells you it is the last record? Or some sequential number?
Records do not have an order in a table. They may appear to consistently have
an order, but ....
Let's say you have a date time field that is UNIQUE to each record. Then you
could do
DELETE T.*
FROM Table As T
WHERE T.DateTimeField =
(SELECT Max(T1.DateTimeField)
FROM Table as T1)
That should delete the record(s) with the latest date time in the field. If you
have a sequential field then you can use that in the same manner.