Create a query (or build an SQL string in VBA) with the words Top 100 in it, e.g.
Select Top 100 [Field1], [Field2], ....
From TableName
Order By [FieldName]
and open the query (or the SQL string) as a recordset.
Note:
The Order By Clause is optional.
If it includes an Order By Clause and there is a tie, more than 100 records will be returned.
.