H. Use the Microsoft OLE DB Provider for Jet to access a text file
This example creates a linked server for directly accessing text files, without linking the files as tables in an Access .mdb file. The provider is Microsoft.Jet.OLEDB.4.0 and the provider string is 'Text'.
The data source is the full pathname of the directory that contains the text files. A schema.ini file, which describes the structure of the text files, must exist in the same directory as the text files. For more information about creating a schema.ini file, refer to Jet Database Engine documentation.
--Create a linked server
EXEC sp_addlinkedserver txtsrv, 'Jet 4.0',