Hi All,
I've never been entirely sure of the full effect of using brackets in Access, but here, briefly, is my best shot.
Dan is right to say they are needed when a field name contains spaces but, more generally, they force an interpretation process which may differ from the default in that Access always tries to interpret the string inside the brackets as a literal (usually a column name) first. For this reason, a column name the same as a reserved word (e.g. Date) usually needs putting in brackets; and an identifier which could, in context, be a variable name needs to be in brackets if it is to be treated as a Field Name.
Enjoy,
Tony