Ако приемем, че сте на SQL Server 2005 или по-нова версия, можете да използвате CTE с ROW_NUMBER():
SELECT *
FROM (SELECT ID, SKU, Product,
ROW_NUMBER() OVER (PARTITION BY PRODUCT ORDER BY ID) AS RowNumber
FROM MyTable
WHERE SKU LIKE 'FOO%') AS a
WHERE a.RowNumber = 1