A method many developers use is to have a YES/NO field, as MStef has suggested, but rather than actually deleting the record, simply use this field to mark it as 'inactive.'
You leave the record in the table, but use a query to only display records not marked as inactive. After 'deleting' a record you can merely requery the form.
This has the advantage of 'archiving' the record. If need be, you can use another, similar query to only display 'inactive' records, which is to say those records with the YES/NO field ticked.
Linq ;0)>