Many possibilities here.  The easiest one would be to use linked tables and
passthrough queries but you can also go with DAO or ADO to make direct calls
to the server.  Take a look at the following newsgroups:

m.p.access.externaldata
m.p.access.odbcclientsvr
m.p.data.ado
m.p.data.odbc

as well as other newsgroups.  However, this newsgroup
(m.p.access.adp.sqlserver) is about ADP and SQL-Server.  It's another way to
communicate with SQL but it's not designed to be done from MDB or ACCDB
database files; so it's not probably your cup of tea.