It is relatively easy to split the database. You can use the wizard or do split it manually. If you use the wizard, test is out on a backup (copy) until you feel comfortable.
To split the database manually, make a copy of the database. rename the copy - I add "BE" to the name. Rename the other database to include "FE".
In the BE -
Delete everything EXCEPT the tables.
In the FE -
Delete the tables that will be in the BE. The "front-end" database can still contain local tables for storing a user's settings or temporary data; don't delete local tables.
Create a link to the BE tables by using FILE/GET EXTERNAL/LINK TABLES.
After that, you can use the Linked table manager to relink to the BE if the BE is moved.
Here is an article on how to split a database
http://www.fmsinc.com/MicrosoftAcces...ter/index.html
I don't know how useful this video will be - he jumps around a lot - but you might look at
http://www.youtube.com/watch?v=GEMuf1FGVFQ