9.0
5
1       SQLCHAR       0       1        ""            0     ExtraField      ""
2       SQLCHAR       0       100     "\"|\""     1     field1             SQL_Latin1_General_CP1_CI_AS
3       SQLCHAR       0       100     "\"|\""     2     field2             SQL_Latin1_General_CP1_CI_AS
4       SQLCHAR       0       100     "\""         3    field3             SQL_Latin1_General_CP1_CI_AS
5       SQLCHAR       0       1       "\r\n"        0    ExtraField       ""

BULK INSERT
   dbo.test
      FROM 'test.txt'
     WITH
    (
		FORMAT = 'CSV' 
		, FIELDTERMINATOR = '|' 
	)

	select * from dbo.test

c:\test>cat tourist.txt
a|b|"c|d"|e
f|g|h|"i|j"

c:\test> sed -r -e 's/"([^|]+)(\|)([^"]+)"/\1#DEADBEEF#\3/g' tourist.txt
a|b|c#DEADBEEF#d|e
f|g|h|i#DEADBEEF#j