Ok, to start, your terminology is a little confusing. When you say an "SQL file" do you mean a the files in which MS Access stores database data, or do you mean an SQL script file?
From the context, I think you mean the former. For reference, SQL is an acronym for a language specification (Structured Query Language). It is not a file format.
In any case ... no, the data file format for Acess is not compatible with MySQL. You can't directly open a database created in Access with MySQL. There are tools to help you make the conversion though. Take a look at the MySQL website. Here's a
link.
You might also have a look at the MySQL mailing list archives. The topic comes up fairly regularly.