Sorry Beady, there was a mistake; the function you nedd is "Mid" and not "Left":
Dim Que As String
Que = Mid([FieldName], 1, 1) & " hundred, " & Mid([FieldName], 2, 1) & " tens and " & Mid([FieldName], 3, 1) & " pounds"
MsgBox Que
This code works if you have always hundreds; you need select case...