splitting a database is best understood as a conceptual thing
imagine you have a database with tables
tableA, tableB, tableC
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now copy this database to a shared server (just in windows) so you have two identical databases (but one is no the server)
Now in a shared environment you should not have users sharing/using the same copy of the database - each user should have his own copy to use, but (and this is the important thing) they should all be sharing the same copy of the data.
So in the copy on your own machine you now delete all the tables, tableA, tableB, tableC - so you still have all the code, but no data tables
Now you link your database to the tables on the server copy
File/Get External Data/Link Tables, select tableA, B, C etc
you will now see tableA, B, C in your code database as before, but they will now have a little black arrow, to show they are linked rather than local
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Once you have done this, you have succesfully split the database - you have a front end with no tables, and a back end with tables. Every userr has a copy of the front end, and they all share the same back end
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Further Issues
1. There are a few things that might not work in split databases (eg using indexes seek methods)
2. You can delete everything from the back end other than the tables (but you dont have to)
3. If you change functionality of the front end, you can distribute this to all users, without needing to change the data backend
4. If you change the data structures in the back end, you may then need to reissue a different front end
5. You can automate the procedure of managing front ends, and linking to back ends correctly - lots of examples here
6. You can use dbs utilities to split the dbs, but all it does is these simple steps covered here. I would never bother ot use the dbs splitter - what you need is the stuff in 5 above - a decent mechanism to automatically manage the links
7. Make sure you back up the shared data on your server frequently
8. As long as you have a safe copy of the front end, that doesnt matter - its only code and can easily be replaced if it gets corrupted