Check this article out. It shows how to use opendatasource() function against text files. I cannot test this as I am running 64bit SQL Server 2008 and it has some issues per MS support site.
http://www.sqlservercentral.com/articles/OpenDataSource/61552/[/url]
In the example instead of tes1#txt, you should be able to use yourfile#csv. Also in the article it is setting HDR=NO. You probably should use HDR=YES. And "." in the file name is to be replaced with "#". This is because as we know period "." is special character in SQL server and used for 4 part object naming.
Anyways try and see if this works.
select *
from
OpenDataSource('Microsoft.Jet.OLEDB.4.0',
'Data Source = C:\;
Extended Properties = "Text;HDR=YES;"')...file#csv
Please let us know if this works.
Thanks