I think PDX has a pont here; It sounds very much as though the code in which you have set the breakpoints simply isn't being executed at all; for example it might be within a conditional block or loop (If/Then, While/Wend Do/Loop etc) where the condition is never being met:
'Condition:
If 9=8 then
Msgbox "You Will never see this Message Box"
End If
if you put a breakpoint on the Msgbox line,it will never stop there as Access skips over that bit because the condition 9=8 is never true.
Alternatively, the breakpoints you have set might be in an event that simply doesn't get triggered (or hasn't as yet) - for example the OnClick event of an object that is not enabled etc, or perhaps an event related to an object that you have subsequently deleted or renamed.
HTH
Mike