.htaccess file shows Deny from all

[eluser]Reneesh T K[/eluser]
make no changes to the htaccees file in application folder and create a new htaccess in the root where application folder resides and put this in it :

Options +FollowSymLinks
RewriteEngine on
RewriteBase /
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule ^(.*)$ /index.php?/$1 [QSA,L]

It is for SEO urls..