假设：

CREATE TABLE MyTable
    ([Value] varchar(4))
;

INSERT INTO MyTable
    ([Value])
VALUES
    ('16B'),
    ('23G'),
    ('128F'),
    ('128M')
;

你可以做：

select top 1 
    case when SequenceChar = 'Z' then
        cast((SequenceNum + 1) as varchar) + 'A'
    else
        cast(SequenceNum as varchar) + char(ascii(SequenceChar) + 1)
    end as NextSequence
from (
    select Value, 
        cast(substring(Value, 1, CharIndex - 1) as int) as SequenceNum, 
        substring(Value, CharIndex, len(Value)) as SequenceChar
    from (
        select Value, patindex('%[A-Z]%', Value) as CharIndex
        from MyTable
    ) a
) b
order by SequenceNum desc, SequenceChar desc

sqlfiddle