I agree with Jason that this is an unusual requirement!
One approach is to write a function that takes each string and converts it
to a series of Ascii codes:
Function ConvertToASCII(StringIn As String) As String
Dim intLoop As Integer
Dim strOut As String
strOutput = vbNullString
For intLoop = 1 To Len(StringIn)
strOut = strOut & Format$(Asc(Mid$(StringIn, intLoop, 1)), "000")
Next intLoop
ConvertToASCII = strOut
End Function
?ConvertToASCII("One")
079110101
?ConvertToASCII("one")
111110101
Use that function to create an additional field in your query that can be
used for grouping.