try the following steps to fix this errors:

SET ANSI_WARNINGS ON
SET ANSI_NULLS ON
GO

–Turn on Ad Hoc Distributed Queries
sp_configure ‘Ad Hoc Distributed Queries’,1
RECONFIGURE WITH override
GO

–Create a linked server.
EXEC sp_addlinkedserver ‘MSDASQL’, ‘Jet 4.0′,
‘Microsoft.Jet.OLEDB.4.0′,
‘C:\Users\USER\Desktop\Folder\’,
NULL,
‘Text’

GO

–Set up login mappings.
EXEC sp_addlinkedsrvlogin ‘MSDASQL’, FALSE, therabreath, NULL
GO

–FINALLY, run you query
SELECT * FROM OPENROWSET
(‘MSDASQL’,
‘Driver={Microsoft Text Driver (*.txt; *.csv)};
DefaultDir=C:\Users\USER\Desktop\Folder\;Extended properties=”ColNameHeader=True;Format=Delimited;”’,
‘SELECT * FROM DelimitedDateFile.TXT’)