Windows cannot access the specified device, path , or file. You may not have the appropriate permissions to acces the item

You may receive the above error message when you wan to open a file.

Please check whether you have IE7 in your machine, if yes then do the following things:

1. Go to Internet Explorer Options
2. Go to Security tab
3. Choose Local intranet
4. Click Sites...
5. Click Advanced
6. Add \\servername (It will appear as file://servername)

Check whether you can open the file now.