You can establish a link to the remote SQL Server using this code:

 Sp_addlinkedserverSyntax :SP_addlinkedserver[@Server]='server'[,[Srvproduct=]'product_name'[,[@provider=]'provider_name'][,[@datascr=]'data_source'][,[location=]'location'[,[@provstr=]'Provider_string'[,[@catalog=]'catalog']server:         Name of the linked server to createproduct_name:   Product name of te OLE DB data sourceProvider_name:  The unique,friendly name for the OLE DB providercorresponding to this data sourcedata_source:   Name of data sourcelocation:      location of databaseprovider_string: The OLE DB provider stringcatalog:   The Catalog name (In SQL Server is database name)example :Connecting to remote SQL Server

If you are connecting to a server that is running SQL Server 7.0, the only arguments that must be provided are the ‘provider_name’ and ‘server’ arguments. Other arguments are used automatically.

 EXEC sp_addlinkedserver 'Accountingserver','SQL server'

‘Accountingserver’ is the server name and ‘SQL server’ is the provider name.