A relationship makes a database level 'join'. It's basically the same thing
except that relationship information is physically written to the disk. Your
still have to join them in the query though.
Difference is, if you make the relationship first, it will enforce it at the
table level so that no matter what query is made, or how the data is entered,
it will keep that rule.
Also, because it creates the join information every time the data is
entered, your queries will run incredibly faster. If you don't, Access (or
any db for that matter) has to do the join 'on the fly' in memory.
Hope that helps..