The multi-value field would not be 'linked' to anything. It would go away.
You have to create a table and then input individual record for each item that was an element of the multi-value field. And yes the child table needs the parent ID as foreign key.
Might be able to use a query that expands the elements to individual records and then make table from that query. Review http://office.microsoft.com/en-us/ac...010149297.aspx