FIRSTROW =first_row
Specifies the number of the first row to load. The default is the first row in the specified data file. FIRSTROW is 1-based.
Note
The FIRSTROW attribute is not intended to skip column headers. Skipping headers is not supported by the BULK INSERT statement. When skipping rows, the SQL Server Database Engine looks only at the field terminators, and does not validate the data in the fields of skipped rows.
http://msdn.microsoft.com/en-us/library/ms188365.aspx[
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Update:
I guess you'd better use the bcp utility for your data import.
http://msdn.microsoft.com/en-us/library/ms175937.aspx[
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