Below is scripted working linked server.
Btw, did you install VFP ODBC driver on the PC running SQL Server?
Keep in mind limitations of VFP ODBC driver http://www.berezniker.com/content/pages/visual-foxpro/visual-foxpro-odbc-driver

EXEC master.dbo.sp_addlinkedserver @server = N'stxq', @provider=N'MSDASQL', @provstr=N'DRIVER={Microsoft Visual FoxPro Driver};
Exclusive=No;Collate=Machine;Deleted=Yes;Null=No;
SourceDB=\\fs1\Tops\daily\lccqueue\;SourceType=DBF;'

>Sorry, 2000 fully patched.
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