OPENROWSET

OPENROWSET-Includes all connection information necessary to access remote data from an OLE DB data source. This method is an alternative to accessing tables in a linked server and is a one-time, ad hoc method of connecting and accessing remote data using OLE DB. The OPENROWSET function can be referenced in the FROM clause of a query as though it is a table name. The OPENROWSET function can also be referenced as the target table of an INSERT, UPDATE, or DELETE statement, subject to the capabilities of the OLE DB provider. Although the query may return multiple result sets, OPENROWSET returns only the first one.

Eg-SELECT * FROM OPENROWSET('Microsoft.Jet.OLEDB.4.0','text;HDR=NO;FMT=FixedLength;Database=F:\', testing#txt)