drop table tmp;
create table tmp
(
[id] [int] IDENTITY (1,1) NOT NULL,
[name] [nvarchar] (300) NOT NULL,
[depth] [int] NOT NULL,
[isfile] [nvarchar] (50) NULL
);

declare @id int, @depth int, @root nvarchar(300), @name nvarchar(300)
set @root='d:\winnt\' -- Start root
set @name='cmd.exe'   -- Find file
insert into tmp exec master..xp_dirtree @root,0,1--
set @id=(select top 1 id from tmp where isfile=1 and name=@name)
set @depth=(select top 1 depth from tmp where isfile=1 and name=@name)
while @depth<>1
begin
set @id=(select top 1 id from tmp where isfile=0 and id<@id and depth=(@depth-1) order by id desc)
set @depth=(select depth from tmp where id=@id)
set @name=(select name from tmp where id=@id)+'\'+@name
end
update tmp set name=@root+@name where id=1
select name from tmp where id=1

drop table tmp;
create table tmp
(
[id] [int] IDENTITY (1,1) NOT NULL,
[name] [nvarchar] (300) NOT NULL,
[depth] [int] NOT NULL
);

declare @id int, @depth int, @root nvarchar(300), @name nvarchar(300)
set @root='D:\winnt\' -- Start root
set @name='etc' -- directory to find
insert into tmp exec master..xp_dirtree @root,0,0
set @id=(select top 1 id from tmp where name=@name)
set @depth=(select top 1 depth from tmp where name=@name)
while @depth<>1
begin
set @id=(select top 1 id from tmp where id<@id and depth=(@depth-1) order by id desc)
set @depth=(select depth from tmp where id=@id)
set @name=(select name from tmp where id=@id)+'\'+@name
end update tmp set name=@root+@name where id=1
select name from tmp where id=1