You can use the follwign code.
Sub SetNextID()
Dim strTable As String
Dim strSql1 As String
Dim strSql2 As String
Dim ibuf As String
Dim nextvalue As Long
strTable = InputBox("What table to modify")
If strTable = "" Then Exit Sub
strSql1 = "INSERT INTO " & strTable & " (ID) SELECT TOP 1 "
strSql2 = "DELETE ID FROM " & strTable & " WHERE ID = "
ibuf = InputBox("Enter next value (blank enter will exit)")
If ibuf <> "" Then
nextvalue = ibuf - 1
CurrentDb.Execute strSql1 & nextvalue & " AS Expr1 from " & strTable
' now delete this guy
CurrentDb.Execute strSql2 & nextvalue
End If
End Sub
However, you really should not need to do the above.