When you post a question in a newsgroup, the expectation is that all further
correspondence about that question will be made through the newsgroup, not
through private e-mail. Both Allen and I have messages as part of our
signature lines indicating this. This should have been posted as a followup
to your original post, so that everything is available all in one thread.
That having been said, we're definitely not recommending that each line
should have its own table. You should have a single table to represent all
12 lines, not 3 separate tables, one per cell. Included as part of the table
should be fields to identify to which cell and which line that specific row
applies. In other words, rather than rows in three separate tables, each
representing 4 lines in a particular cell, you'd have 12 rows in one table.
Jeff Conrad has a lot of links to good resources on this topic at
http://www.accessmvp.com/JConrad/accessjunkie/resources.html#DatabaseDesign101
Another thing is that the design of appropriate tables and the design of
appropriate forms are not necessarily related. You should always start by
designing the tables appropriately. Once you know that all of the necessary
data will be available in the tables (and only then), you can design your
forms in whatever approach makes the most sense to your users.
Incidentally, you spelled both my name and Allen's incorrectly. <g>