--Сначала разрешения для драйвера
USE master
GO
EXEC master.dbo.sp_MSset_oledb_prop N'Microsoft.ACE.OLEDB.12.0', N'AllowInProcess', 1 
 
EXEC master.dbo.sp_MSset_oledb_prop N'Microsoft.ACE.OLEDB.12.0', N'DynamicParameters', 1 

--Потом создаем линкед сервер
EXEC sp_addlinkedserver
   @server = 'dbf',
   @srvproduct=N'OLE DB Provider for ACE', 
   @provider = 'Microsoft.ACE.OLEDB.12.0',
   @datasrc = 'c:\kladr',
   @provstr = 'DBASE IV'


--Дополнительно надо настроить настройки безопасности одним из описанных ниже способов иначе будет ошибка 
/*
OLE DB provider "Microsoft.ACE.OLEDB.12.0" for linked server "dbf" returned message "Cannot start your application. The workgroup information file is missing or opened exclusively by another user.".
Msg 7399, Level 16, State 1, Line 1
The OLE DB provider "Microsoft.ACE.OLEDB.12.0" for linked server "dbf" reported an error. Authentication failed.
Msg 7303, Level 16, State 1, Line 1
Cannot initialize the data source object of OLE DB provider "Microsoft.ACE.OLEDB.12.0" for linked server "dbf".

Solution to this problem is very simple. Simply follow steps -
1.Open the Management Studio and navigate to Server Objects and then to Linked Server.
2.Right click on your Linked Server Name, and click on Properties.
3.Go to Security Page. Now for solving above problem you have 2 option, you can try any of the below 2 option.

A] Select the option “Be made without using a security context” by clicking on radio button.

OR

B] Select the last option “Be made using this security context ”.
As soon as click on the radio button before “Be made using this security context ”, the“Remote login” and “With password” text boxes become active to be filled in.
Now in the “Remote login”, enter Admin as the login user. Leave the password text box as blank.
Now just click on OK, and now can run the query against your linked server without any error.
*/