Create a temporary table with just one field, a Number field; set its FieldSize property to Long Integer and give it the same name as the AutoNumber field in the table whose value you want to change.
In Datasheet view, enter a value in the Number field of the temporary table that is 1 less than the starting value you want for the AutoNumber field. For example, if you want the AutoNumber field to start at 100, enter 99 in the Number field.
Create and run an append query to append the temporary table to the table whose AutoNumber value you want to change.
If your original table has a primary key, you must temporarily remove the primary key before running the append query. Also, if your original table contains fields that have the Required property set to Yes, the Indexed property set to Yes (No Duplicates), or field and/or record ValidationRule property settings that prevent Null entries in fields, you must temporarily disable these settings.
Delete the temporary table.
Delete the record added by the append query.
If you had to disable property settings in step 3, return them to their original settings.
When you enter a record in the remaining table, Microsoft Access uses an AutoNumber field value 1 greater than the value you entered in the temporary table.