select *
  into #temp
  from OpenRowSet(...)
 where 1=2

select count(*) 
  from tempdb.sys.columns 
 where object_id = object_id('tempdb..#temp')

drop table #temp

OLE DB provider "MSDASQL" for linked server "(null)" returned message "[Microsoft][ODBC Driver Manager] Data source name not found and no default driver specified".
Msg 7303, Level 16, State 1, Line 1
Cannot initialize the data source object of OLE DB provider "MSDASQL" for linked server "(null)".

declare @FileName varchar(100)
set @FileName = '<Put your filename here>'

declare @oFSO int,
        @oTSO int,
        @line varchar(500)

-- get the first line from the file
execute sp_OACreate 'Scripting.FileSystemObject', @oFSO OUTPUT
execute sp_OAMethod @oFSO, 'OpenTextFile', @oTSO OUTPUT, @FileName
execute sp_OAMethod @oTSO, 'ReadLine', @line OUTPUT
execute sp_OAMethod @oTSO, 'Close'
execute sp_OADestroy @oTSO
execute sp_OADestroy @oFSO

;with CTE AS
(
select Col = substring(@line, Number, 1)
  from dbo.Numbers
 where Number <= len(@line)
)
select ColumnCount = count(*) + 1, @line
  from CTE
 where Col = ','