MSSQL - .txt files as linked tables

I am "upgrading" one of my db from Access to MSSQL. I am using two .txt files in the same folder with my Access db as linked tables. How can this be done in MSSQL?

Warning: Ignorance level is high!
This is my first attempt at using MSSQL. I am open to "suggested reading" or any good tutorials on how to get the most out of MSSQL. But I would welcome a short, to the point answer on how to create linked tables in MSSQL, if that is possible.

Thanks,
Gary
 
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