Hi tasha,
Don't know that there is any difference other than implementation details, if your talking about linking to Access tables. I suspect that Jet simply uses the Microsoft Access ODBC Driver to open a connection to the linked table. Access appears to handle all the ODBC plumbing for you, however. For example, you don't need to create your own DSN. I'm just specalatin' here though.
HTH,
Bob
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