Are you sure you are parsing it and not trying to execute it?

>Hi,
>
>I have the following statement on my SP giving a error when going a Parsing:-
>
>IF EXISTS (SELECT * FROM TEMPDB.DBO.SYSOBJECTS WHERE ID = OBJECT_ID(N'TEMPDB.DBO.#T_ITEM') )
>begin
> select *
> into #T_ITEM
> from
> OpenQuery( IRBID, 'SELECT * FROM ITEM ' )
>end
>
>the link server is not always available, the error i have is the following:-
>
>
>Msg 7202, Level 11, State 2, Procedure MOHD, Line 54
>Could not find server 'IRBID' in sys.servers. Verify that the correct server name was specified. If necessary, execute the stored procedure sp_addlinkedserver to add the server to sys.servers.
>
>Best regards