If a linked server configured using Microsft.ACE.OLEDB, Access Denied error may occur while selecting record
execute the following sql and try to recreate the linked server
Exec master.dbo.sp_MSset_oledb_prop N'Microsoft.ACE.OLEDB.12.0' , N'AllowInProcess',1
go
Exec master.dbo.sp_MSset_oledb_prop N'Microsoft.ACE.OLEDB.12.0' , N'DynamicParameters', 1
go
To solve the following error
It is already opened exclusively by another user,
or you need permission to view its data.".
Msg 7303, Level 16, State 1, Line 1
Set the logon credential of SQL Server service to local user with admin previlege and restart the sql server