This error has already been discussed. It was posted in December '07. In that posting the solution was moving the database from Access to SQL. I am experiencing this error on a SQL server, it has always been on an SQL server. In addition, it appears to be particular users, not the time of day. One user will try and fail immediately while another use immediately runs the report from the pc that failed and the report is successful. This has been proven over and over again.
I will say it is a complex query it is running, but, the suspicious symptom is it is the same three customers who experience the problem no matter what time of day, while all other customers are not reporting problems with the same report. Any help would be appreciated. Thanks