Access' limitations are related to the overall size of the accdb or mdb in
which the table resides, not to the number of records in a table or tables.
Access files can, at least in theory, be up to 2 gb in size. Because you can
link your "front end" to tables in multiple "back end" files, even that size
limit is not absolute.
I characterize the 2 gb file size limit as theoretical because, in my
experience, performance can begin to deteriorate well below that size.
To help you put this in perspective, up to a few months ago, I supported an
Access application which held approximately 1.4 million records in the main
roster table plus another 1.5 million or so records in the main transaction
table. The total file size of that back end (only the tables, no forms,
queries, etc.) was around 475 to 600 mb, depending on when it was last
compacted. If I let it get much above 600 mb without being compacted, some
processes slowed way down, though.
George