I had the same problem.
system configuration:-single system with window 7 sp1 server and client both are installed on same system
I was trying to access the window desktop. As some the answer say that your Sqlserver service don’t have full access to the directory. This is totally right.
I solved this problem by doing a few simple steps
- Go to All Programs->microsoft sql server 2008 -> configuration tools and then select sql server configuration manager.
- Select the service and go to properties. In the build in Account dialog box select local system and then select ok button.
Steps 3 and 4 in image are demo with accessing the folder
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