To link Access tables to SQL Server you use the Stored Procedure
sp_AddLinkedServer. Here is an example from BOL:
USE master
GO
-- To use named parameters:
EXEC sp_addlinkedserver
@server = 'SEATTLE Mktg',
@provider = 'Microsoft.Jet.OLEDB.4.0',
@srvproduct = 'OLE DB Provider for Jet',
@datasrc = 'C:\MSOffice\Access\Samples\Northwind.mdb'
GO
-- OR to use no named parameters:
USE master
GO
EXEC sp_addlinkedserver
'SEATTLE Mktg',
'OLE DB Provider for Jet',
'Microsoft.Jet.OLEDB.4.0',
'C:\MSOffice\Access\Samples\Northwind.mdb'
GO