> Sorry, I also write query with ORDER BY and it's the same result,
> all the recordings are updated and not only 10 first ones
>
> UPDATE TB_TEST SET COL='123'
> WHERE ID_TEST IN (
> SELECT FIRST 10 ID_TEST
> FROM TB_TEST
> ORDER BY ID_TEST ASC)
>
> The subquery return the first 10 records ...
>
> I've write this query with EMS and IBExpert and same result.

I see no reason for it not to work.
You say it works in the SP.. let's see the SP code.
I can only think that it's a data issue.
Alan