Hi Krishna,
I don't know if this is possible because the way SAP connects to SQL Server. There are specific SQL logins that are used by the ABAP and JAVA stacks to connect to SQL Server, so it is likely that you won't be able to catch such information by external means, not only to say that SAP doesn't support such feature. See the SAP Note 592514 and the SAP KBA 1645041 for more information about them.
I won't say that Microsoft might have such information for you because since you're looking for a way to correlate the user logged into SAP to the table he is accessing, what you might need is some custom code in ABAP or JAVA to do it.
Since the access to tables in SAP NetWeaver systems are done by programs that are coded, I would suggest you to map those tables to the programs that use them and restrict the access or even customize such programs to log every time a user access them and write into those tables, but I can't tell it that it is feasible or help you to quantify the necessary workforce here.
Best Regards,
Luis Darui