To split the database in Microsoft Office Access 2003 and in earlier versions of Access, follow these steps:
Create a new blank Access database.
On the File menu, point to Get External Data, and then click Import.
Locate and select the database that you want to split.
On the Tables tab, click Select All, and then click OK.
Notice that Access imports all of the tables into the new database, which is your back-end database.
Store the new back-end database on a network share and make sure that all the users have full permissions to the share.
Create a second new blank Access database.
On the File menu, point to Get External Data, and then click Link Tables.
Select the back-end database that you just created.
On the Tables tab, click Select All and then click OK.
Notice that Access links the tables in the back-end database to the front-end database.
On the File menu, point to Get External Data, and then click Import.
Select the original database that you are splitting, and then click Import.
On the Forms tab, click Select All. Repeat this step on all tabs except the Tables tab. Because you have already linked to the tables, you now only need to import the rest of the objects.
After you have selected all of the objects except for tables, click OK.