SELECCIONE DISTINTO en una columna

Suponiendo que está en SQL Server 2005 o superior, puede usar un CTE con 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