I want to execute simple statement:
SELECT * FROM OPENROWSET(\'MICROSOFT.JET.OLEDB.4.0\',\'Text;Database=C:\\Temp\\;\',\'SELECT * FROM [test.csv]\')
Finally I found it: I ran ProcMon and I saw that SQL Server wants to access to F:\Windows Temp\ and the folder does not exist! I created the folder and the issue is solved. But, I never had such a folder!!!
F:\Windows Temp\