"Could not bulk insert because file '\\server\<path>\file.txt' could not be opened. Operating system error code 5(Access is denied.)."

I have been using BULK INSERT to get the data from text file with  Sql server 2k and SP3.
Recently we have replaced  our server, so we installed fresh sql server 2k with SP4.
All of sudden our it stopped working. It is giving the error following error message

"Could not bulk insert because file '\\server\<path>\file.txt' could not be opened. Operating system error code 5(Access is denied.)."

I made srue about
1. SQL Server service account is under domain accounts
2. Shared folder has been given rights
3. Login is added to Bulk insert administrator

Please post your thoughts.....thanks.
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B HCommented:
where the file.txt lives at, check the share permissions (you said you did) but also check the FILE permissions - they're different...

also check the folder permissions where the file lives at.

you can check the event logs on both machines to see what user account is being used (and failing) and make sure that's the one that has the rights you need

are you able to do  start > run > \\server\path\file.txt  and open it?  if so, it is shared properly, but you need to verify what user account the script runs as, and the permissions where the file lives


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