>Try

* VFP
> SELECT SPACE(50) as cEmpName, SPACE(10) as cUserID, null as cUsGrLink_pk
> FROM Users WHERE RECNO() =1
>* SQL Server
> SELECT SPACE(50) as cEmpName, SPACE(10) as cUserID, null as cUsGrLink_pk
>

This gives me the same error:
SQL: Cannot determine data type of SQL column "column" (Error 1890)Visual FoxPro cannot determine the data type of the specified SQL column because the first record in the field contains a null value.

The funny thing is that it displays some strange characters instead of the column name (lets call them greek for the lack of better description).