How to manually split a Access database in Microsoft Access
http://support.microsoft.com/kb/304932 For various reasons, you may decide to split the database into either a front-end application or a back-end application. The back-end database contains the tables and is stored on a file server. The front-end database that links to the back-end tables contains all the forms, the queries, the reports, the macros, and the modules. The front-end database is distributed to the workstations of the users. This article describes how to split the database manually instead of by using the Database Splitter utility.