diff --git a/src/main/java/net/sf/jsqlparser/statement/select/First.java b/src/main/java/net/sf/jsqlparser/statement/select/First.java
index 18ba0928b..ab79dd22f 100644
--- a/src/main/java/net/sf/jsqlparser/statement/select/First.java
+++ b/src/main/java/net/sf/jsqlparser/statement/select/First.java
@@ -39,6 +39,7 @@ public enum Keyword {
     private Keyword keyword;
     private Long rowCount;
     private JdbcParameter jdbcParameter;
+    private String variable;
 
     public Long getRowCount() {
         return rowCount;
@@ -64,11 +65,25 @@ public void setKeyword(Keyword keyword) {
         this.keyword = keyword;
     }
     
+    public String getVariable() {
+        return variable;
+    }
+
+    public void setVariable(String variable) {
+        this.variable = variable;
+    }
+    
     @Override
     public String toString() {
         String result = keyword.name() + " ";
 
-        result += jdbcParameter != null ? jdbcParameter.toString() : rowCount;
+        if(rowCount != null) {
+            result += rowCount;
+        } else if (jdbcParameter != null) {
+            result += jdbcParameter.toString();
+        } else if (variable != null){
+            result += variable;
+        }
 
         return result;
     }
diff --git a/src/main/java/net/sf/jsqlparser/statement/select/Skip.java b/src/main/java/net/sf/jsqlparser/statement/select/Skip.java
index a7bf69263..a1162c1d8 100644
--- a/src/main/java/net/sf/jsqlparser/statement/select/Skip.java
+++ b/src/main/java/net/sf/jsqlparser/statement/select/Skip.java
@@ -33,6 +33,7 @@ public class Skip {
 
     private Long rowCount;
     private JdbcParameter jdbcParameter;
+    private String variable;
 
     public Long getRowCount() {
         return rowCount;
@@ -50,11 +51,25 @@ public void setJdbcParameter(JdbcParameter jdbcParameter) {
         this.jdbcParameter = jdbcParameter;
     }
 
+    public String getVariable() {
+        return variable;
+    }
+
+    public void setVariable(String variable) {
+        this.variable = variable;
+    }
+
     @Override
     public String toString() {
         String result = "SKIP ";
 
-        result += jdbcParameter != null ? jdbcParameter.toString() : rowCount;
+        if(rowCount != null) {
+            result += rowCount;
+        } else if (jdbcParameter != null) {
+            result += jdbcParameter.toString();
+        } else if (variable != null){
+            result += variable;
+        }
 
         return result;
     }
diff --git a/src/main/jjtree/net/sf/jsqlparser/parser/JSqlParserCC.jjt b/src/main/jjtree/net/sf/jsqlparser/parser/JSqlParserCC.jjt
index b307c7d70..61006d6c6 100644
--- a/src/main/jjtree/net/sf/jsqlparser/parser/JSqlParserCC.jjt
+++ b/src/main/jjtree/net/sf/jsqlparser/parser/JSqlParserCC.jjt
@@ -1315,6 +1315,7 @@ Skip Skip():
 	<K_SKIP>
 	(
 	 	token=<S_LONG>                      { skip.setRowCount(Long.parseLong(token.image)); }
+                | token=<S_IDENTIFIER>              { skip.setVariable(token.image); }
                 | "?" { skip.setJdbcParameter(new JdbcParameter()); } [ LOOKAHEAD(2) token = <S_LONG> { skip.getJdbcParameter().setIndex(Integer.valueOf(token.image)); } ]
 	)
 	{
@@ -1333,6 +1334,7 @@ First First():
         )
 	(
 	 	token=<S_LONG>                      { first.setRowCount(Long.parseLong(token.image)); }
+                | token=<S_IDENTIFIER>              { first.setVariable(token.image); }
                 |  "?" { first.setJdbcParameter(new JdbcParameter()); } [ LOOKAHEAD(2) token = <S_LONG> { first.getJdbcParameter().setIndex(Integer.valueOf(token.image)); } ]
 	)
 	{
diff --git a/src/test/java/net/sf/jsqlparser/test/select/SelectTest.java b/src/test/java/net/sf/jsqlparser/test/select/SelectTest.java
index 61e965122..2d5e07639 100644
--- a/src/test/java/net/sf/jsqlparser/test/select/SelectTest.java
+++ b/src/test/java/net/sf/jsqlparser/test/select/SelectTest.java
@@ -437,6 +437,7 @@ public void testSkip() throws JSQLParserException {
         final Skip skip = selectBody.getSkip();
         assertEquals((long) 5, (long) skip.getRowCount());
         assertNull(skip.getJdbcParameter());
+        assertNull(skip.getVariable());
 
         final List<SelectItem> selectItems = selectBody.getSelectItems();
         assertEquals(2, selectItems.size());
@@ -444,6 +445,23 @@ public void testSkip() throws JSQLParserException {
         assertEquals(secondColumnName, selectItems.get(1).toString());
 
         assertStatementCanBeDeparsedAs(select, statement);
+        
+        final String statement2 = "SELECT SKIP skipVar c1, c2 FROM t";
+        final Select select2 = (Select) parserManager.parse(new StringReader(statement2));
+
+        final PlainSelect selectBody2 = (PlainSelect) select2.getSelectBody();
+
+        final Skip skip2 = selectBody2.getSkip();
+        assertNull(skip2.getRowCount());
+        assertNull(skip2.getJdbcParameter());
+        assertEquals("skipVar", skip2.getVariable());
+
+        final List<SelectItem> selectItems2 = selectBody2.getSelectItems();
+        assertEquals(2, selectItems2.size());
+        assertEquals("c1", selectItems2.get(0).toString());
+        assertEquals("c2", selectItems2.get(1).toString());
+
+        assertStatementCanBeDeparsedAs(select2, statement2);
     }
     
     public void testFirst() throws JSQLParserException {
@@ -465,6 +483,24 @@ public void testFirst() throws JSQLParserException {
         assertEquals(secondColumnName, selectItems.get(1).toString());
 
         assertStatementCanBeDeparsedAs(select, statement);
+        
+        
+        final String statement2 = "SELECT FIRST firstVar c1, c2 FROM t";
+        final Select select2 = (Select) parserManager.parse(new StringReader(statement2));
+
+        final PlainSelect selectBody2 = (PlainSelect) select2.getSelectBody();
+
+        final First first2 = selectBody2.getFirst();
+        assertNull(first2.getRowCount());
+        assertNull(first2.getJdbcParameter());
+        assertEquals("firstVar", first2.getVariable());
+
+        final List<SelectItem> selectItems2 = selectBody2.getSelectItems();
+        assertEquals(2, selectItems2.size());
+        assertEquals("c1", selectItems2.get(0).toString());
+        assertEquals("c2", selectItems2.get(1).toString());
+
+        assertStatementCanBeDeparsedAs(select2, statement2);
     }
 
     public void testFirstWithKeywordLimit() throws JSQLParserException {
@@ -490,7 +526,7 @@ public void testFirstWithKeywordLimit() throws JSQLParserException {
     }
     
     public void testSkipFirst() throws JSQLParserException {
-        final String statement = "SELECT SKIP ?1 FIRST ?2 c1, c2 FROM t1";
+        final String statement = "SELECT SKIP ?1 FIRST f1 c1, c2 FROM t1";
         final Select select = (Select) parserManager.parse(new StringReader(statement));
 
         final PlainSelect selectBody = (PlainSelect) select.getSelectBody();
@@ -499,11 +535,12 @@ public void testSkipFirst() throws JSQLParserException {
         assertNotNull(skip.getJdbcParameter());
         assertNotNull(skip.getJdbcParameter().getIndex());
         assertEquals((int) 1, (int) skip.getJdbcParameter().getIndex());
+        assertNull(skip.getVariable());
         final First first = selectBody.getFirst();
-        assertNotNull(first.getJdbcParameter());
-        assertNotNull(first.getJdbcParameter().getIndex());
-        assertEquals((int) 2, (int) first.getJdbcParameter().getIndex());
-
+        assertNull(first.getJdbcParameter());
+        assertNull(first.getRowCount());
+        assertEquals("f1", first.getVariable());
+        
         final List<SelectItem> selectItems = selectBody.getSelectItems();
         assertEquals(2, selectItems.size());
         assertEquals("c1", selectItems.get(0).toString());