Oracle 10g installed on Linux server Sever1
MS Access is installed on my windows XP machine

On My Windows machine -Client1
1)
Opened MS Access
Created Table named Table1
Saved the file as db1

2)
Data Source(ODBC)->System DSN->Add->Microsoft Access Driver (*.mdb)->Data Source Name->Entered "TEST" ->(Database) Select ->select "db1" ->OK

On Server1
1)
cd $ORACLE_HOME/hs/admin
cp inithsodbc.ora inittest.ora

2)
edit inittest.ora
HS_FDS_CONNECT_INFO = mdb
HS_FDS_TRACE_LEVEL = off
HS_FDS_SHAREABLE_NAME = /usr/lib/libodbc.so
set ODBCINI = /usr/lib/libodbc.so

On Server1
3)
add entry in Listener.ora

    (SID_DESC =
      (SID_NAME = TEST)
      (ORACLE_HOME = /data/oracle/product/10.2.0/db)
      (PROGRAM = hsodbc)
    )

On Server1
4)
add entry in Tnsnames.ora

TEST = 
  (DESCRIPTION=
    (ADDRESS_LIST=
      (ADDRESS=
        (PROTOCOL=TCP)
        (HOST=server1.domain)
        (PORT=1521)
      )
    )
    (CONNECT_DATA=(SID=TEST))
    (HS=OK)
  )

On Server1 
5)
lsnrctl stop
lsnrctl start

tnsping TEST
Used TNSNAMES adapter to resolve the alias
Attempting to contact  (DESCRIPTION= (ADDRESS_LIST= (ADDRESS= (PROTOCOL=TCP) (HOST=Server1.domain) (PORT=1521))) (CONNECT_DATA=(SID=TEST)) (HS=OK))
OK (10 msec)

6)
create database link test using '(DESCRIPTION=(ADDRESS=(PROTOCOL=tcp)(HOST=Server1)(PORT=1521))(CONNECT_DATA=(SID=TEST))(HS=OK))';

{tried Server.doamin also as
create database link test using '(DESCRIPTION=(ADDRESS=(PROTOCOL=tcp)(HOST=Server1.domain)(PORT=1521))(CONNECT_DATA=(SID=TEST))(HS=OK))';}

Server1
7)
select * from table1@test

select * from table1@test
                     *
ERROR at line 1:
ORA-28545: error diagnosed by Net8 when connecting to an agent
Unable to retrieve text of NETWORK/NCR message 65535
ORA-02063: preceding 2 lines from TEST


Alert.log
HS:  Unable to establish RPC connection to HS Agent...
HS:  ... Agent SID = (DESCRIPTION=(ADDRESS=(PROTOCOL=tcp)(Server1)(PORT=1521))(CONNECT_DATA=(SID=TEST))), NCR error = 65535 Unable to retrieve text of NETWORK/NCR message 65535

ORA-28545: error diagnosed by Net8 when connecting to an agent 
Cause: An attempt to call an external procedure or to issue SQL to a non-Oracle system on a Heterogeneous Services database link failed at connection initialization. The error diagnosed by Net8 NCR software is reported separately.
 
Action: Refer to the Net8 NCRO error message. If this isn't clear, check connection administrative setup in tnsnames.ora and listener.ora for the service associated with the Heterogeneous Services database link being used, or with 'extproc_connection_data' for an external procedure call. 

SQL> col FDS_CLASS_COMMENTS format a30
SQL> select * from SYS.HS_FDS_CLASS;
FDS_CLASS_NAME                 FDS_CLASS_COMMENTS             FDS_CLASS_ID
------------------------------ ------------------------------ ------------
BITE                           Built-In Test Environment                 1

1)Listener.ora

LISTENER1 =
  (DESCRIPTION =
    (ADDRESS = (PROTOCOL = TCP)(HOST = Server1.domain)(PORT = 1523))
  )

SID_LIST_LISTENER1 =
  (SID_LIST =
    (SID_DESC =
      (SID_NAME = TEST)
      (ORACLE_HOME = /data/oracle/product/10.2.0/db)
      (PROGRAM = hsodbc)
    )
  )

2) Tnsnames.ora

TEST =
  (DESCRIPTION=
    (ADDRESS_LIST=
      (ADDRESS=
        (PROTOCOL=TCP)
        (HOST=Server1.domain)
        (PORT=1523)
      )
    )
    (CONNECT_DATA=(SID=TEST))
    (HS=OK)
  )

3)lsnrctl start LISTENER1

tnsping test

TNS Ping Utility for Linux: Version 10.2.0.4.0 - Production on 07-JUL-2009 16:31:40

Copyright (c) 1997,  2007, Oracle.  All rights reserved.

Used parameter files:


Used TNSNAMES adapter to resolve the alias
Attempting to contact (DESCRIPTION= (ADDRESS_LIST= (ADDRESS= (PROTOCOL=TCP) (HOST=Server1.domain) (PORT=1523))) (CONNECT_DATA=(SID=TEST)) (HS=OK))
OK (0 msec)

4)
SQL> create database link test using '(DESCRIPTION=(ADDRESS=(PROTOCOL=tcp)(HOST=Server1.domain)(PORT=1523))(CONNECT_DATA=(SID=TEST))(HS=OK))';

select * from table1@test

SID_LIST_LISTENER =
  (SID_LIST =
    (SID_DESC =
      (SID_NAME = PLSExtProc)
      (ORACLE_HOME = f:\oracle\product\10.2.0\db_1)
      (PROGRAM = extproc)
    )
    (SID_DESC =
          (SID_NAME = msdb)
          (ORACLE_HOME = f:\oracle\product\10.2.0\db_1)
          (PROGRAM = hsodbc)
    )
  )

LISTENER =
  (DESCRIPTION_LIST =
    (DESCRIPTION =
      (ADDRESS = (PROTOCOL = IPC)(KEY = EXTPROC1))
      (ADDRESS = (PROTOCOL = TCP)(HOST = babu)(PORT = 1521))
    )
  )

msaccess  =
  (DESCRIPTION=
    (ADDRESS=(PROTOCOL=tcp)(HOST=localhost)(PORT=1521))
    (CONNECT_DATA=(SID=hsodbc))
    (HS=OK)
  ) 



SQL> select status from v$instance;

STATUS
------------
OPEN

SQL> select name from v$database;

NAME
---------
KNBDB

SQL> select * from SYS.HS_FDS_CLASS;

FDS_CLASS_NAME                 FDS_CLASS_COMMENTS
                                                                                               FDS_CLASS_ID
------------------------------ ------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------- ------------
BITE                           Built-In Test Environment
                                                                                                      1

SQL> host tnsping msaccess

TNS Ping Utility for 32-bit Windows: Version 10.2.0.4.0 - Production on 08-JUL-2009 09:42:01

Copyright (c) 1997,  2007, Oracle.  All rights reserved.

Used parameter files:
f:\oracle\product\10.2.0\db_1\network\admin\sqlnet.ora


Used TNSNAMES adapter to resolve the alias
Attempting to contact (DESCRIPTION= (ADDRESS=(PROTOCOL=tcp)(HOST=localhost)(PORT=1521)) (CONNECT_DATA=(SID=hsodbc)) (HS=OK))
OK (50 msec)

SQL>
SQL> create database link msaccess using '(DESCRIPTION= (ADDRESS=(PROTOCOL=tcp)(HOST=localhost)(PORT=1521)) (CONNECT_DATA=(SID=hsodbc)) (HS=OK))';

Database link created.

SQL> select * from ms_emp@msaccess;
select * from ms_emp@msaccess
                     *
ERROR at line 1:
ORA-28545: error diagnosed by Net8 when connecting to an agent
Unable to retrieve text of NETWORK/NCR message 65535
ORA-02063: preceding 2 lines from MSACCESS

SID_LIST_LISTENER =
  (SID_LIST =
    (SID_DESC =
      (SID_NAME = PLSExtProc)
      (ORACLE_HOME = f:\oracle\product\10.2.0\db_1)
      (PROGRAM = extproc)
    )
    (SID_DESC =
          (SID_NAME = hsodbc)
          (ORACLE_HOME = f:\oracle\product\10.2.0\db_1)
          (PROGRAM = hsodbc)
    )
  )

LISTENER =
  (DESCRIPTION_LIST =
    (DESCRIPTION =
      (ADDRESS = (PROTOCOL = IPC)(KEY = EXTPROC1))
      (ADDRESS = (PROTOCOL = TCP)(HOST = babu)(PORT = 1521))
    )
  )

msaccess  =
  (DESCRIPTION=
    (ADDRESS=(PROTOCOL=tcp)(HOST=localhost)(PORT=1521))
    (CONNECT_DATA=(SID=hsodbc))
    (HS=OK)
  ) 

SQL> select * from ms_emp@msaccess;
select * from ms_emp@msaccess
*
ERROR at line 1:
ORA-02085: database link MSACCESS connects to HO.WORLD


SQL> show parameter global_name

NAME                                 TYPE        VALUE
------------------------------------ ----------- ------------------------------
global_names                         boolean     TRUE
SQL>
SQL> alter system set global_names=false ;

System altered.

SQL> select * from ms_emp@msaccess;

       eno name
---------- --------------------------------------------------
        10 babu
        20 taj

also 

SQL> host type F:\oracle\product\10.2.0\db_1\hs\admin\inithsodbc.ora
# This is a sample agent init file that contains the HS parameters that are
# needed for an ODBC Agent.

#
# HS init parameters
#
HS_FDS_CONNECT_INFO = msdb
HS_FDS_TRACE_LEVEL = off


#
# Environment variables required for the non-Oracle system
#
#set <envvar>=<value>

SQL> l
  1* select * from SYS.HS_FDS_CLASS
SQL> /

FDS_CLASS_NAME                 FDS_CLASS_COMMENTS             FDS_CLASS_ID
------------------------------ ------------------------------ ------------
BITE                           Built-In Test Environment                 1
ODBC10.2.0.4.0_300             self-registered FDS class                21
ODBC                           self-registered FDS class                22

ORA-28545: error diagnosed by Net8 when connecting to an agent
Unable to retrieve text of NETWORK/NCR message 65535
ORA-02063: preceding 2 lines from MSACCESS

TEST =
  (DESCRIPTION=
    (ADDRESS_LIST=
      (ADDRESS=
        (PROTOCOL=TCP)
        (HOST=Server1.domain)
        (PORT=1523)
      )
    )
    (CONNECT_DATA=(SID=TEST))
    (HS=OK)
  )
------------------------------
LISTENER1G =
  (DESCRIPTION =
    (ADDRESS = (PROTOCOL = TCP)(HOST = Server1.domain)(PORT = 1523))
  )

SID_LIST_LISTENER1G =
  (SID_LIST =
    (SID_DESC =
      (SID_NAME = TEST)
      (ORACLE_HOME = /data2/oraclestd/product/10.2.0/db)
      (PROGRAM = hsodbc)
    )
  )

# listener.ora Network Configuration File: /data/oracle/product/10.2.0/db/network/admin/listener.ora
# Generated by Oracle configuration tools.

LISTENER10G =
  (DESCRIPTION =
    (ADDRESS = (PROTOCOL = TCP)(HOST = Server1.domain)(PORT = 1522))
  )

SID_LIST_LISTENER10G =
  (SID_LIST =
    (SID_DESC =
      (SID_NAME = PLSExtProc)
      (ORACLE_HOME = /data/oracle/product/10.2.0/db)
      (PROGRAM = extproc)
    )
    (SID_DESC =
      (GLOBAL_DBNAME = DEV)
      (ORACLE_HOME = /data/oracle/product/10.2.0/db)
      (SID_NAME = DEV)
    )
    (SID_DESC =
      (GLOBAL_DBNAME = PROD)
      (ORACLE_HOME = /data/oracle/product/10.2.0/db)
      (SID_NAME = PROD)
    )
    (SID_DESC =
      (GLOBAL_DBNAME = SIT)
      (ORACLE_HOME = /data/oracle/product/10.2.0/db)
      (SID_NAME = SIT)
    )
    (SID_DESC =
          (SID_NAME = hsodbc)
          (ORACLE_HOME = /data/oracle/product/10.2.0/db)
          (PROGRAM = hsodbc)
    )
  )

LISTENER1G =
  (DESCRIPTION =
    (ADDRESS = (PROTOCOL = TCP)(HOST = Server1.domain)(PORT = 1523))
  )

TEST =        
  (DESCRIPTION=
    (ADDRESS_LIST=
      (ADDRESS=
        (PROTOCOL=TCP)    
        (HOST=Server1.domain)  
        (PORT=1523)       
      )
    )
    (CONNECT_DATA=(SID=TEST))
    (HS=OK)
  ) 

lsnrctl reload LISTENER10G 

ORA-28500: connection from ORACLE to a non-Oracle system returned this message:
[Generic Connectivity Using ODBC][unixODBC][Driver Manager]Data source name not
found, and no default driver specified (SQL State: IM002; SQL Code: 0)
ORA-02063: preceding 2 lines from HSODBC

inithsodbc.ora
-----------------

# This is a sample agent init file that contains the HS parameters that are
# needed for an ODBC Agent.

#
# HS init parameters
#
HS_FDS_CONNECT_INFO = mdb
HS_FDS_TRACE_LEVEL = off
HS_FDS_SHAREABLE_NAME = /usr/lib/libodbc.so

#
# ODBC specific environment variables
#
set ODBCINI = /usr/lib/libodbc.so


#
# Environment variables required for the non-Oracle system
#
#set <envvar>=<value>

tnsnames.ora
---------------
hsodbc =
  (DESCRIPTION=
    (ADDRESS_LIST=
      (ADDRESS=
        (PROTOCOL=TCP)
        (HOST=Server1.domain)
        (PORT=1522)
      )
    )
    (CONNECT_DATA=(SID=hsodbc))
    (HS=OK)
  )

DBLINK
-------

create database link hsodbc using '(DESCRIPTION= (ADDRESS=(PROTOCOL=tcp)(HOST=localhost)(PORT=1522)) (CONNECT_DATA=(SID=hsodbc)) (HS=OK))';

SQL> select * from Table1@hsodbc;
select * from Table1@hsodbc
                     *
ERROR at line 1:
ORA-28500: connection from ORACLE to a non-Oracle system returned this message:
[Generic Connectivity Using ODBC][unixODBC][Driver Manager]Data source name not
found, and no default driver specified (SQL State: IM002; SQL Code: 0)
ORA-02063: preceding 2 lines from HSODBC