As stated, special characters when part of Field/Object names are problematical, and should be avoided. The Octothorp/Pound Sound/Hash Mark (#) can be particularly troublesome because in VBA it is used as the Delimiter for literal Dates; as such, the Access gnomes expect to see them in pairs, not in one-ofs, and using it like this is probably causing the compiler to choke.
Try changing the name from Item# to ItemNo and see what happens.
Linq ;0)>
The problem with making anything foolproof...is that fools are so darn ingenious!
All posts/responses based on Access 2003/2007