>(2) Forms, reports and the like that were built using Access will have to be redone if you leave the Access environment and don't need to change in the new systems.
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I don't know how much of the forms I will reuse for the rewrite, but the reports I would mostly want to keep. I did not think about that till you brought that up. I am not sure if there is a conversion tool with VB or not for reports. I will definately have to check into that.

>(3) Business rules as they exist now are written in BASIC-ish form.
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Well, sort of. The previous programmer did not use much code. He just used a lot of queries and macros. Plus, the implementation of the business rules are not correct. I may steer toward possibly upgrading to Access2000 (provided that I don't find any major issues with it). I read the fact sheet for Access2000. Unfortunately, it did not mention more OO development. (though even in the Access97 help file I found some limited support for it)