*snip*
>From the Access 97 Developer's Handbook by Litwin, Getz, and Gilbert:
>
>"The Access controls are just 'paint on the screen,' at least until each becomes the active control. Access uses this technique to conserve resources: because you may have 200, 300, or more controls on a single form, it's important that you not run out of window handles, graphics resources, and so on. (Yes, it's still possible to run out of resources under Windows 95.. It's difficult, but possible....)
>

I don't have Access 97 but in Access 2000, it still doesn't appear to create a window for it. Verified using Spy++.

FWIW, it also doesn't have one of the properties we've come to associate with controls that are windows and that is BackColor.