Window function ROW_NUMBER() is handy for the task.
SQL
-- DDL and sample data population, start
DECLARE @tbl TABLE (WONum INT, OpNum DECIMAL(10,2));
INSERT INTO @tbl (WONum, OpNum) VALUES
(1396026,40.00 ),
(1396026,90.00 ),
(1396026,90.00 ),
(1396026,120.00),
(1427600,130.00),
(1456392,120.00),
(1456392,130.00),
(1458018,230.00),
(1458018,280.00),
(1460224,40.00 ),
(1460224,80.00 );
-- DDL and sample data population, end
;WITH rs AS
(
SELECT WONum, OpNum
, ROW_NUMBER() OVER (PARTITION BY WONum ORDER BY OpNum DESC) AS seq
FROM @tbl
)
SELECT WONum, OpNum
FROM rs
WHERE seq = 1
ORDER BY WONum;
Output
+---------+--------+
| WONum | OpNum |
+---------+--------+
| 1396026 | 120.00 |
| 1427600 | 130.00 |
| 1456392 | 130.00 |
| 1458018 | 280.00 |
| 1460224 | 80.00 |
+---------+--------+