Size limitation does not pertain to number of records in a table within a database. Forms, reports, macros and modules also contribute to database size but rather than this minimal compared to tables containing records. It is recommended that if large amounts of data will be maintained or constantly deleted and new data imported, put your tables in another database and link the tables back into the main database. The utilities for database compression and repair will run much more quickly. In access 2.0 databases the byte size limitation is 2 Gigabytes. The limit applies to both .mdb files and the newer Access database format files .accdb.
If you access database has reached that limit then you have number of options to increase it. One option is to split the front-end database form the back-end database. This is called a split database. You can then link more than one back-end database to the front end database with each back-end database of size 2 GB.