How much of your CPU gets utilized will vary GREATLY by the number of records. Are you dealing with a handful of records, thousands, hundreds of thousands, millions, what? That will make a big difference. If you are dealing with thousands or LESS, then an Access database can handle it. Access is built to handle more than Excel anyway - well, that's not as much the case anymore with Excel 2007/2010, b/c Excel can now handle up to 1 million rows (well that's not the exact number).
"But thanks be to God, which giveth us the victory through our Lord Jesus Christ." 1 Corinthians 15:57