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I have not worked much with SQL server. Could it be a issue of related records? That if you delete that record, another record would be left without an orphan? Access can enforce referential entegrity, allthough I believe its only for an access database. Whether and how SQL server implements the same I simply don't know enough about.
The third option I would look into, is whether there are any triggers related to the table, causing the deletion to be cancelled.
Another thing to check, could be to open the SQL server directly, and try to execute the SQL statement from within the server environment.
Hope that helps you, lets hear how it goes!