I prefer the SQL Wayne has printed. That is really cool and simple.

Just refining his first query. The OpenRowSet will look something like this:

select * into #temp from openrowset('MSDASQL', 'driver={Microsoft Text Driver (*.txt; *.csv)}; defaultdir=C:\MyFolder;','select * from file.csv')

where <file.csv> is your csv file

On the road. I don't have my SQL instance up at the moment. But give it a try and see if it works. I will be able to test it tomorrow. Let us know if it works.