You have helped a LOT.  With your help, I have at least narrowed it down to a security/permissions issue AND most importantly, proved that it does work.  thanks. UK

This morning we did what you suggested.  Gave the account that runs SQL server full control access to all files, directories, services, etc. and added it to the "Domain Admin"...

Do you know which server services start with the login that has super-access?  In our case, the MSSQLSERVER and SQLSERVERAGENT services start with a domain account that has full access...

I am having the same issue and have tried all the items mentioned here.  I can access the Excel file using OPENDATASOURCE if it is on the server that is...