2GB Limit Access Work Arounds

Question

I would use SQL Server if I was able. I am using access to build a report. 2 files is 1 GB and I would have 48 in a year going the route of storing all. Is it possible to do the following in 1 database linking 48 files to get report without the report database reaching 2 GB. I have the following. The first table in "a" is 700MB and the table in "b" is 400MB but the table in c is only a few MB. If I can link the files in "a" together and go right to 1 table in to feed into "d" to report that would be great.

  a. DISTINCTROW with inner joins on a Lookup_Key, employee, owner of items, and date grouping by those   
  b. Then a join on this distinct row table to the main table to pull in the rest of the columns   
  c. create a report query that does a few IIf and sum to create some Counts into another table   
  d. Then a query that does dense rank and percent in population.   

2. If there is a work around to use views that might be a thought although I do not know if that is possible. I turned on ansi 92 but still gives error.

Sincerely,
Larry