Is it only within the subform that you're having the problem? When you have a subform, there two two distinct tab orders, one for the form and one within the subform. (This also happens with tab controls, by the way.) The subform control's tab index specifies its tab order within the main form's controls. The controls in the subform have their own order, which applies when the main form's subform control has the focus.
Because of the way this works, you can't mingle the subform controls within the main form's tab order. Also, once the subform gets control, you can't get out of it by pressing Tab--you have to press Ctrl-Tab to get back to the main form.
In Access 2000, you can see the subform's controls while in design view, but not in Access 97, So you probably aren't confusing the subform's tab order with the main form's. But I thought I'd mention it, just in case. Rick Sprague