I am attempting to recreate our Firebird database in SQL Server
including all data. I have contemplated using external tables to
export from FB and then BULK INSERT into SQL Server. However, I get
the following error:

Cannot commit transaction:
Unsuccessful execution caused by a system error that precludes
successful execution of subsequent statements.
Access to external file "C:\EXT\TAX.SDF" is denied by server
administrator.

Everyone has rights to the C:\EXT\ directory and all files created
within that folder. OS if WinXP Pro, Firebird 1.5.2. Any suggestions?

Anyone tried this? What are the limitations? Is this the fastest
technique?