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Most of these issues relate to performance or updatability.
Developers often migrate data to SQL Server expecting an improvement in application performance.
Any forms, reports, queries, or code that previously worked with the original Office Access tables are automatically connected to the new SQL Server tables.
In an application that uses linked SQL Server tables, two different database engines are at work: the Office Access/Jet database engine that runs on the Office Access client and the SQL Server database engine.