Although I haven't worked with either Access or MS SQL server, this should be a trivial exercise for DBI. In your perl script, you would use DBI to open up a database connection to each of the two databases. Then setup a fetch loop that fetches Access rows, and for each Access row fetched, insert a new row into the MS SQL Server database.

The hardest part will be getting the connection parameters right - I'm guessing you'll need DBD::ODBC to access the Access database, and I'm not sure what DBD you'll need for the MS SQL Server database - maybe DBD::ODBC will work for that as well.

Of course, take this with a grain of salt again since I have no experience with MS Access or MS SQL Server. But using Perl with DBI and DBD::your database to connect to multiple database at the same time really should be a pretty trivial exercise.

HTH.