The simplest one-time import method would certainly be the Import Data feature in SQL Server Management Studio. This will launch the wizard and allow you to determine where you want to import your data - select "Flat File Source". In the next dialog box, you can find the file you want to import, and in this dialog box you can specify all kinds of things (for example, the encoding of the file, which text specifier, if any), etc.
You can also skip any number of rows (for example, “skip the first 5 rows”) or choose to have column names in the first row.

If your file does not have column names in the first row, clear this option.
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