You need to create a Linked Server on Server A to Server B.
Its under Security in EM (Enterprise Manager).
Or if you want the T-SQL way: EXEC sp_addlinkedserver SERVER_B, N'SQL Server'
EXEC sp_configure 'remote access', 1
RECONFIGURE
GO
exec sp_serveroption @server='SERVER_B', @optname='data access', @optvalue='TRUE'
go
Then you can query as follows: select * from SERVER_B.DATABASE.OWNER.TABLE
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