You can delete a column (field) in design view
You can also do this in datasheet view if Enable design changes for tables in Datasheet view is ticked in Access Options | Current Database
Are you talking about doing that in Access? Seems like you must be, because you can right-click and delete columns from tables in SQL Server if you wish. I don't think so. You'd have to open the table in design view and delete the columns.
You can't directly delete columns for linked tables from Access (other than by using DDL queries)
However, you can hide any linked table columns that you don't want to use in Access