Pesquisando encontrei um material sober conversão de bancos acho que vai ajudar muita gente.
http://support.microsoft.com/kb/237980/pt-br
http://www.microsoft.com/en-us/sqlserver/product-info.aspx#Access(Ingles)
http://social.msdn.microsoft.com/Forums/pt-BR/9ac6fc5d-4037-4602-8381-115e636c8116/migrar-access-para-sql-server-2008
http://support.microsoft.com/kb/237980/pt-br
http://www.microsoft.com/en-us/sqlserver/product-info.aspx#Access(Ingles)
http://social.msdn.microsoft.com/Forums/pt-BR/9ac6fc5d-4037-4602-8381-115e636c8116/migrar-access-para-sql-server-2008