Different count

What is the difference between these two quries why they returning two different count. can any one explain....

---1
select count(distinct (t.id)) FROM 
(
select row_number() OVER (PArtition by s.sid order by s.sid)n, s.*  
FROM sub s inner join payee p on s.sid= p.sid

where  
        s.status in ('A','B','C','D')
and s.productid in ('m','s')
and s.billingMethod='online'

) t where t.n=1

---2    
select count(distinct (t.id)) FROM 
(
select row_number() OVER (PArtition by s.sid order by s.sid)n, s.*  
FROM sub s inner join payee p on s.sid= p.sid
) t where t.n=1
WHERE  
s.status in ('A','B','C','D')
and s.productid in ('m','s')
and s.billingMethod='online'

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