Linking Server in SQL Server 2008 R2
Seems like Authentication problem.
Test by creating the linked Server using "Server Type" as "Sql Server". Then go into "Security" and set your user mapping. As a test, create a SQL login on the remote system and specify that on the "Be made using this security context"
Be sure that you can PING the "Linked Server" name first. HTH
Use drop down and choose
SQL Server Native Clientinstead of
SQL Server
Use below link to view the screenshots of connecting the linked server with SQL Server
Connect MS Access to SQL server 2008 via linked server
Then use below query to get more information about the linked server
select * from openquery("owner_pc\sqlserver2008",'select * from Testing.dbo.test')