Mr. B's point is correct. Then the only trick is to be sure that you keep related things together. At some point you are going to take a humongous performance hit with Access and big files, but SQL Server, MySQL, and other products of similar design will have a much higher limit before their performance goes to hell in a handbasket.
Not to mention that if your files are shared, your network people will hate your living guts for putting that much of a load on their network. Whereas with an SQL backend, your files don't touch the net, only the resulting recordsets do.