I'm looking for recommendations for an easy to use reporting/business intelligence tool that can interface with an sql server or access database. It can be web-based or a desktop tool.

Ideally it would be freeware or low cost, and easy to use for users who are not that technically savvy (below the level of someone who can generate reports and complicated queries in Access).

Any tools I've seen so far (such as Crystal Reports) are either too expensive or too complicated to use for non-power users.