SELECT *
FROM OPENROWSET
(‘MSDASQL’,
‘Driver={Microsoft Text Driver (*.txt; *.csv)};
DefaultDir=C:\Users\Kevin\Downloads\zcugoem;Extended properties=”ColNameHeader=True;Format=Delimited;”’,
‘SELECT * FROM ZCUGOEM.TXT’);

or

SELECT     *
FROM   OPENDATASOURCE(‘Microsoft.Jet.OLEDB.4.0′,
‘Data Source=E:\SQL\;Extended Properties=”Text;HDR=No;FMT=Delimited”‘)…[ZCUGOEM#TXT]