On each user's computer, open their front end.
Then click on
File + Get external data + Link tables
Navigate to the back end database tables, and select them.
Click OK.

I explain in detail some of the in's and out's of running a split database
here:

http://www.members.shaw.ca/AlbertKallal/Articles/split/index.htm

The above also explains what will happen when you try to modify table
structures, or add new fields to the database, and how now you have to
slightly change your approach as to how you make these changes.

To answer your question, the idea here is that you want to place a copy of
this new front end on each person's computer. after all, this is how most
users run and use their software, the software application is placed on each
computer.

Keep in mind this means that you want to link to the back end using the
linked table manager, but you wan to browse through network neighborhood to
get to the back end, not through a drive letter.