Well, there is no LAST function, mostly because relational databases process data as 'sets', and there is no logical notion of the 'first' or the 'last' record'. They are all just part of the set.
However, what is your notion of 'last' as it relates to your current problem? Is it the last record entered, based on maybe either (a) a date field, or (b) the last IDENTITY value used in the table??
More often, when referring to the 'last' record, folks are thinking about the highest value in some particular sort sequence. If that's the case, the problem is usually handled with the TOP function, by ordering the rows in reverse (i.e. descending sequence).
So you might do:
Select TOP 1 LastName, FirstName, Address
From Clients
Order by LastName DESC
to get the "last" client name (maybe Dan ZANDER) in the table.
But ordering 24 million records will be a pretty intensive operation and might blow the resources available to the server.