The problem here is most likely that the two columns are not of the same data type. A CustomerID column as the primary key of a Customers table for instance will normally be an autonumber, which is just a special kind of long integer number column in
which the values are inserted automatically. Consequently the corresponding foreign key in an Orders table for instance will be a long integer number data type, but not an autonumber in this case.
With primary and foreign keys columns like this there should be no difficulty in creating a relationship between the two tables.
For future reference, when posting a question here, please give the question a title which more specifically identifies the problem, rather than merely calling it Microsoft Access 2007.