Msg 22048, Level 16, State 1, Line 0 xp_create_subdir() returned error 183, 'Cannot create a file when that file already exists.'
I faced this problem when i am handling Database backups with Ola Hallengren backup scripts.
First i am under impression that there is a duplicate folder or duplicate file in the respective paths, But it is not so.
The issue resolved after i have added SQL Server Databse Engine and SQL Server Agent service accounts to that specific folder under security and i have give full control to those service account. After that the issue got resolved.
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