In my previous message I said "the account SQL Server service is running under doesn't have rights to the directory where DBC/DBF are located". That's the account linked server runs under and it may or may not be the same account as yours. To remove DSN from equation, try to use Provider string. Here's the one that works for me. You'll have to adjust it.

DRIVER={Microsoft Visual FoxPro Driver};Exclusive=No;Collate=Machine;Deleted=Yes;Null=Yes;
SourceDB=\\Target_1\vol_1\daily\lccqueue\testdbc.dbc;SourceType=DBC;

>all worked well, the database is linked but when I try to see tha tables I got this message
>
>Selecting the MS OLE DB Simple Provider
>Couldn't Initialized Data Source Object for OLE DB provider MSDAOSP
>
>Selecting the MS OLE DB Simple Provider
>Error 7399
>OLE DB provider MSDASQL Reported an error, data source name not found
>Data source name not found and no default dribver specified
>
>I do have all the rights in the server since I use Administrator account