If you must take it into access: Why not use a text editor, something like gVIM with a :%s/\"/,/g then :%s/,,/,/g command and convert it to a CVS file and do a direct import? Or you could do an indirect import by 1st going into to excel and picking " as your custom split char, but you MUST remember to import as text! Not really a reason to parse this though C# code, as you are just going to make it harder on yourself. Remember the simplest solution is most of the time the better soluiton. The only reason I could see doing this in C# is if you have to process these files many times a day or you wish to learn ADO.NET along the way. The second option doesn't seem viable if you already send Access data into SQL server, so why not modify or fork the program you have to parse the flat file directly into SQL server 2k5?
-Spacix All your skynet questions[^] belong to solved